American College Of Foot Orthopedics And Medicine in Bethesda, Maryland (MD)

American College Of Foot Orthopedics And Medicine
Employer Identification Number (EIN)	396096360
Name of Organization	American College Of Foot Orthopedics And Medicine
In Care of Name	Dr Morton Wittenberg
Address	5272 River Rd Ste 630, Bethesda, MD 20816-1453
Activities	Other school related activities, Professional association
Subsection	Business League
Ruling Date	02/1954
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$100,000 to $499,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$148,584
Amount of Income	$295,095
Form 990 Revenue Amount	$295,095

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096			15	3
The number of Forms W-2G			0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?			No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return			0	0
Did the organization file all required federal employment tax returns?			No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?			No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?			No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?			No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?			No	No
Did the organization file Form 8886-T?			No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?			No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?			No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?			No	No
Did the organization notify the donor of the value of the goods or services provided?			No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?			No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?			No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?			No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?			No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?			No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?			No	No
Did the sponsoring organization make any taxable distributions under section 4966?			No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?			No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?			No	No
The amount of tax-exempt interest received or accrued during the year			$0	$0
Is the organization licensed to issue qualified health plans in more than one state?			No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans			$0	$0
The amount of reserves on hand			$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?			No	No
Has it filed a Form 720 to report these payments?			No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$6,000	$10,000
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	1	1

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$433,852	$384,751	$383,719	$295,095
Contributions, Gifts, Grants and Other Similar Amounts	$96,750	$78,265	$82,938	$8,059
Program Service Revenue	$315,569	$290,453	$275,451	$274,990
0			$224,966	$207,134
0			$15,441	$58,062
0			$14,650	$6,904
0			$14,452	$1,690
0			$3,570	$1,200
All other program service revenue			$2,372	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$4,879	$5,354	$4,904	$2,747
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$11,302	$5,850	$20,426	$9,299
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$-154	$0	$0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$5,352	$4,983	$0	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$402,440	$439,951	$402,972	$289,941
Grants and other assistance to domestic organizations and domestic governments			$0	$0
Grants and other assistance to domestic individuals			$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals			$0	$0
Benefits paid to or for members			$0	$0
Compensation of current officers, directors, trustees, and key employees	$6,000	$6,000	$6,000	$10,000
Compensation not included above, to disqualified persons			$0	$0
Other salaries and wages	$0	$0	$0	$0
Pension plan accruals and contributions			$0	$0
Other employee benefits			$0	$0
Payroll taxes	$0	$0	$0	$0
Fees for services (non-employees)
Management			$150,500	$139,382
Legal			$1,971	$229
Accounting			$5,700	$5,700
Lobbying			$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees			$0	$0
Other			$3,000	$0
Advertising and promotion			$9,741	$4,137
Office expenses			$59,121	$45,701
Information technology			$2,394	$2,259
Royalties			$0	$0
Occupancy			$0	$0
Travel			$51,685	$44,773
Payments of travel or entertainment expenses for any federal, state, or local public officials			$0	$0
Conferences, conventions, and meetings			$108,855	$16,205
Interest			$0	$0
Payments to affiliates			$0	$0
Depreciation, depletion, and amortization			$554	$554
Insurance			$1,125	$1,238
Other expenses			$1,789	$19,026
Other expenses			$537	$927
Other expenses			$0	$10
Other expenses			$0	$-200

	2010	2011	2012	2013
Balance Sheet
Total assets	$211,615	$247,781	$205,854	$148,584
Cash - non-interest-bearing			$3,236	$3,220
Savings and temporary cash investments			$105,108	$69,674
Pledges and grants receivable, net			$0	$0
Accounts receivable, net			$35,581	$1,000
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees			$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations			$0	$0
Notes and loans receivable, net			$0	$0
Inventories for sale or use			$0	$0
Prepaid expenses and deferred charges			$2,122	$7,766
Land, buildings, and equipment: cost or other basis			$1,754	$1,200
Investments - publicly traded securities			$58,053	$65,724
Investments - other securities			$0	$0
Investments - program-related			$0	$0
Intangible assets			$0	$0
Other assets			$0	$0
Total liabilities	$50,501	$144,157	$117,281	$56,267
Accounts payable and accrued expenses			$24,170	$48,645
Grants payable			$0	$0
Deferred revenue			$93,111	$7,622
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability			$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons			$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)			$0	$0
Total net assets or fund balances	$161,114	$103,624	$88,573	$92,317
Unrestricted net assets			$80,923	$84,667
Temporarily restricted net assets			$7,650	$7,650
Permanently restricted net assets			$0	$0
Capital stock or trust principal, or current funds			$0	$0
Paid-in or capital surplus, or land, building, or equipment fund			$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

Write your review!

Your Ratings

You can rate this nonprofit in different categories from 1 star (worst) to 5 stars (best) or leave category unrated

Program:
Fundraising:
Expenses:
Transparency:

Your Review

Would you recommend American College Of Foot Orthopedics And Medicine to others? (optional)

Yes

Add photo of American College Of Foot Orthopedics And Medicine (optional)

About You

Your nickname:
I have read, and agree to the Terms of Service

Optional Verification

(additional info to increase the weight and the placement of your review and ratings)

	Log in» \| Register - it's free and very quick!
Real Name:
Email (won't be published):
Date and time of your visit to this nonprofit:
Phone number (won't be published):
	Show my IP address (18.117.184.xxx) to everybody
	Leave your signature» Clear Make my signature public

Recently Added Reviews
Joseph Allan Offen Foundation Inc in Bethesda, MD
Theocracy International Ministries Inc, Theocracy Christian Center in Capitol Hgts, MD
Phoenix Wildlife Center Inc in Phoenix, MD
Alpha Scholarship Endowment Fund Of Iul Chapter Of Alpha Phi Alpha in Silver Spring, MD
Bright Eyes Sanctuary Inc in Hagerstown, MD
St Mary Episcopal Church in Woodlawn, MD
Turning Point Church in Rockville, MD
Beaverbrook Community Association Inc in Columbia, MD
Skye Foundation Inc in Suitland, MD
Kidcare Fund Inc in Towson, MD

Recently Added Reviews

Joseph Allan Offen Foundation Inc in Bethesda, MD

Theocracy International Ministries Inc, Theocracy Christian Center in Capitol Hgts, MD

Phoenix Wildlife Center Inc in Phoenix, MD

Alpha Scholarship Endowment Fund Of Iul Chapter Of Alpha Phi Alpha in Silver Spring, MD

Bright Eyes Sanctuary Inc in Hagerstown, MD

St Mary Episcopal Church in Woodlawn, MD

Turning Point Church in Rockville, MD

Beaverbrook Community Association Inc in Columbia, MD

Skye Foundation Inc in Suitland, MD

Kidcare Fund Inc in Towson, MD

Id	Name	Address	State	Established	Total Income
Other organizations in Maryland
1	American Center For Puccini Studies Inc	17700 Caddy Dr, Derwood, MD 20855-1002	MD	2005-03	$31,784
2	American Chemical Society Dept Of Chemistry, Maryland Section Of The American Chemical Society	2307 Covered Bridge Garth, Baltimore, MD 21234	MD	1946-05	$59,440
3	American Chemical Society, Polymeric Materials Science & Eng D	100 Bureau Dr Nist-Mse Div, Gaithersburg, MD 20899-0003	MD	1946-05	$195,635
4	American Chemical Society, Chemical Society Of Washington	1800 Hampshire Green Ln Apt 14, Silver Spring, MD 20903-2132	MD	1946-05	$121,565
5	American Chestnut Land Trust Inc	PO BOX 2363, Prnc Frederck, MD 20678-2363	MD	1987-06	$570,043
6	American Chinese School	13337 Redspire Dr, Silver Spring, MD 20906-6742	MD	2005-11	$789,356
7	American Civil Liberties Union, Of Maryland	3600 Clipper Mill Rd Ste 350, Baltimore, MD 21211-1995	MD	1970-12	$314,206
8	American College Dance Association Inc	2275 Research Blvd Ste 500, Rockville, MD 20850-6203	MD	1974-03	$245,758
9	American College Of Dentists Foundation Inc	839 Quince Orchard Blvd, Gaithersburg, MD 20878-1603	MD	1973-05	$1,917,309
10	American College Of Emergency Physicians, Maryland	1211 Cathedral St, Baltimore, MD 21201-5516	MD	1971-11	$165,723
11	American College Of Foot Orthopedics And Medicine	5272 River Rd Ste 630, Bethesda, MD 20816-1453	MD	1954-02	$295,095
12	Acmg Foundation For Genetic And Genomic Medicine	7220 Wisconsin Ave Ste 300, Bethesda, MD 20814-4854	MD	1993-09	$918,371
13	American College Of Medical Genetics And Genomics	7220 Wisconsin Ave Ste 300, Bethesda, MD 20814-4854	MD	1993-04	$9,230,550
14	American College Of Medical Physics Inc	1 Physics Ellipse, College Park, MD 20740-3841	MD	1994-02	$271,070
15	American College Of Medical Quality	5272 River Rd Ste 630, Bethesda, MD 20816-1453	MD	1974-08	$384,921
16	American College Of Mortgage Attorneys Inc	9707 Key West Ave Ste 100, Rockville, MD 20850-3992	MD	1983-02	$558,542
17	American College Of Osteopathic Internists Inc	3 Bethesda Metro Ctr Ste 508, Bethesda, MD 20814-5383	MD	2002-07	$3,510,155
18	American College Of Physicians, Maryland Chapter	920 Trinity St, Baltimore, MD 21202-4343	MD	1977-12	$87,518
19	American College Of Radiation Oncology Inc	5272 River Road, Bethesda, MD 20816-1405	MD	1992-09	$1,918,379
20	American College Of Radiology Inc D C Metropolitan Area Chapter	C/O 4550 Montgomery Avenue No 650n, Bethesda, MD 20814	MD	1973-11	$54,991

NonProfitFacts.com is not associated with, endorsed by, or sponsored by American College Of Foot Orthopedics And Medicine and has no official or unofficial affiliation with American College Of Foot Orthopedics And Medicine