2014-01-07T06:22:58-06:00 2013-05-31 521073331 DEMBO JONES HEALY PENNINGTON & MARSHALL 6010 EXECUTIVE BOULEVARD SUITE 900 ROCKVILLE MD 20852 990 2012-06-01 530239502 AMERICAN PODIATRIC MEDICAL ASSOCIATION INC AMER 3015819200 9312 OLD GEORGETOWN ROAD BETHESDA MD 208141646 GLENN B GASTWIRTH DPM 3015819200 2013-12-06 1 DONALD K MARSHALL P00173665 3017705100 2012 2015-11-30 17:44:51Z GLENN B GASTWIRTH DPM 9312 OLD GEORGETOWN ROAD BETHESDA MD 208141646 13258559 0 X WWW.APMA.ORG X 1912 MD NATIONAL PROFESSIONAL ASSOCIATION. ALL OF THE ORGANIZATIONS ACTIVITIES ARE IN SUPPORT OF AND FOR THE ADVANCEMENT OF THE PROFESSION. 13 13 64 13 462770 -149470 322870 319322 12124194 11992942 314509 358813 594059 587482 13355632 13258559 291202 302716 0 0 6045472 6474624 0 0 0 6534907 6730925 12871581 13508265 484051 -249706 19991283 21495290 4289117 5050250 15702166 16445040 X THE ASSOCIATION ADVANCES AND ADVOCATES FOR THE PROFESSION OF PODIATRIC MEDICINE AND SURGERY FOR THE BENEFIT OF ITS MEMBERS AND THE PUBLIC. 1 0 SCIENTIFIC AFFAIRS-- SUCCESSFULLY DEVELOPED AND MANAGED CME PROGRAM IN WASHINGTON, DC AT THE APMA ANNUAL SCIENTIFIC MEETING FEATURING BREAKFAST SYMPOSIA, PLENARY LECTURES, HANDS ON WORKSHOPS AND EDUCATIONAL TRACKS COVERING A VARIETY OF SUBJECTS INCLUDING SURGERY, BIOMECHANICS, PATHOLOGY, DIABETES, WOUND CARE, ETC.- DEVELOPED, MANAGED AND DEPLOYED REGIONAL LECUTRE SERIES EDUCATIONAL PROGRAMS ON DERMATOPATHOLOGY, GOUT, AND ELECTRONIC HEALTH RECORDS AT MEETINGS IN NEW YORK, ORLANDO, CHICAGO, ANAHEIM AND ATLANTIC CITY.- PRODUCED AND DELIVERED WEBINARS ON MEANINGFUL USE/ELECTRONIC HEALTH RECORDS, E-PRESCRIBING, AND PHYSICIAN QUALITY REPORITNG SYTEMS FOR APMA MEMBERS TO EDUCATE THEM ABOUT INCENTINVE PAYMENT PROGRAMS AVAILABLE FROM CMS. COUNCIL ON PODIATRIC MEDICAL EDUCATION --COUNDUCTED A WEBINAR REGARDING CHANGES IN THE RESIDENCY STANDARDS AND REQUIREMENTS DOCUMENT FOR EXPERIENCED EVALUATORS-CONDUCTED APPROXIMATELY 36 RESIDENCY ON-SITE EVALUATIONS AND TWO FELLOWSHIP ON-SITE EVALUATIONS-DETERMINED SEVEN NEW SPONSORS OF RESIDENCY PROGRAMS, WITH A TOTAL OF 12 FIRST-YEAR POSITIONS, WERE ELIGIBLE FOR ON-SITE EVALUATION-APPROVED APPROXIMATELY 15 SPONSORSHIPS OF CONTINUING EDUCATION-STAFF CONDUCTED SEVERAL OPEN FORUMS AT NATIONAL CONFERENCES AND MEETINGS LEGISLATIVE ADVOCACY --WORKED TO DEFINE PODIATRIC PHYSICIANS AS PHYSICIANS IN TITLE XIX. -SUCCESSFULLY PROTECTED THE PROVISION OF HEALTH REFORM LEGISLATION TO PROHIBIT HEALTH PLANS FROM DISCRIMINATING AGAINST DOCTORS OF PODIATRIC MEDICINE.-SUCCESSFULLY LOBBIED CONGRESS TO AVERT DRASTIC CUTS TO PHYSICIANS REIMBURSEMENTS UNDER MEDICARE. STATE ADVOCACY--PUBLISHED ARTICLES IN VARIOUS APMA PUBLICATIONS RELEVANT TO STATE REGULATORY, LEGAL, AND LEGISLATIVE ISSUES.-PROVIDED STRATEGIC ADVICE AND GUIDANCE TO MEMBERS AND STATE COMPONENT SOCIETIES TO HELP THEIR EFFORTS TO RESOLVE ISSUES THROUGH LEGAL, REGULATORY, AND LEGISLATIVE MEANS. SUCH ISSUES INCLUDE SCOPE OF PRACTICE, MEDICAID, PRIVATE INSURANCE, AND HOSPITAL PRIVILEGING.-DRAFTED ISSUES BRIEFS, FACTS SHEETS AND OTHER MATERIALS TO EDUCATE STAKEHOLDERS ON THE IMPORTANT PUBLIC POLICY ISSUES RELEVANT TO THE PRACTICE OF PODIATRIC MEDICINE.-ORGANIZE BIENNIAL STATE ADVOCACY FORUM TO FURTHER STATE COMPENENT STATE ADVOCACY EFFORTS-DEVELOP MODEL LAW AND OTHER RESOURCES TO HELP STATE COMPONENTS RESOLVE FEE DISCRIMINATION.PUBLICATIONS--PUBLISHED TEN ISSUES OF THE APMA NEWS MAGAZINE.-PUBLISHED SIX ISSUES OF THE AWARD WINNING JOURNAL OF THE AMERICAN PODIATRIC MEDICAL ASSOCIATION. -UPDATED AND PRINTED BROCHURES RELATING TO PODIATRIC MEDICINE.-PUBLISHED WEEKLY ISSUES OF THE APMA WEEKLY FOCUS, AN ONLINE NEWSLETTER.APMA ANNUAL SCIENTIFIC MEETING-THE NATIONAL--MEETING HELD IN WASHINGTON, DC IN AUGUST 2012-OVER 2,000 INDIVIDUALS ATTENDED THE MEETING (REGISTRANTS, SPEAKERS, EXHIBITORS, AND GUESTS).-UP TO 35 HOURS OF CONTINUING MEDICAL EDUCATION CONTACT HOURS WERE PROVIDED.-BREAKFAST SYMPOSIA AND THREE LECTURE TRACKS WERE PROVIDED DAILY HIGHLIGHTING AREAS SUCH AS SURGERY, DIABETIC FOOT CARE, PAD, IMAGING, WOUND CARE, DERMATOLOGY, PAIN MANAGEMENT, SPORTS MEDICINE, PEDIATRICS, AND PRACTICE MANAGEMENT.HEALTH POLICY AND PRACTICE--CONTINUED PARTICIPATION IN RUC AND CPT.-MET WITH AND SUBMITTED REGULAR COMMENTS TO CMS ADVOCATING FOR THE PODIATRIC PROFESSION.-COMMUNICATED WITH PRIVATE INSURANCE COMPANIES ADVOCATING FOR THE PODIATRIC PROFESSION.-CONDUCTED 10 CODING SEMINARS AND ADDITIONAL WEBINARS FOR SELECT REGIONS.-FACILITATED THE ANNUAL NATIONAL CAC-PIAC MEETING.-CONTINUED DEVELOPMENT AND ENHANCEMENT OF THE ONLINE CODING RESOURCE CENTER.-CONTINUED DEVELOPMENT AND ROLLOUT OF CODING CERTIFICATION EXAM RELATIONSHIP WITH THIRD PARTY.-DEVELOPED COALITIONS AND RELATIONSHIPS WITH SIMILAR ASSOCIATIONS TO ADVOCATE FOR COMMON ISSUES.-DEVELOPED OR CONTRACTED WITH CONSULTANTS FOR DEVELOPMENT OF EDUCATIONAL AND COMPLIANCE MATERIALS FOR MEMBERS.-ASSISTED ASSOCIATION IN THE DEVELOPMENT OF MATERIAL AND PREPARATION FOR LEGAL PROCEEDINGS.PUBLIC RELATIONS--DEVELOPED AND MAINTAINED A NATIONAL PODIATRIC CAPABILITIES CAMPAIGN WITH WEBSITE AND NEWSLETTER DISTRIBUTION.-CONDUCTED A NATIONAL SURVEY ON FOOT HEALTH AND FOOT CARE.-SECURED NUMEROUS PLACEMENTS IN TOP-TIER MEDIA PUBLICATIONS THROUGHOUT THE COUNTRY.-CREATED AND DISTRIBUTED 10+ PRESS RELEASES, 100+ MEDIA PITCHES, 12+ FEATURE ARTICLES.-CONDUCTED A NATIONAL DIABETES CAMPAIGN "KNOCK YOUR SOCKS OFF", TARGETING THOSE WITH AND AT RISK FOR DIABETES.-CONDUCTED A NATIONAL FOOT AWARENESS CAMPAIGN- PODIATRISTS KEEP AMERICA MOVING- TARGETING ELEMENTARY AGE CHILDREN AND THEIR PARENTS-CONTINUED CONTENT CREATION FOR SEVERAL AREAS OF THE APMA WEBSITE.-FACILITATED THE ANNUAL PUBLIC EDUCATION AND INFORMATION COMMITTEE MEETING. 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 214 0 64 1 1 1 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X THE ASSOCIATION 3015819200 9312 OLD GEORGETOWN ROAD BETHESDA MD 20814 LAWRENCE A SANTI DPM 5.00 X 0 0 0 JOSEPH M CAPORUSSO DPM 5.00 X 199623 0 0 MATTHEW G GAROUFALIS DPM 20.00 X 12231 0 0 FRANK A SPINOSA DPM 15.00 X 9300 0 0 SYLVIA VIRBULIS DPM 5.00 X 925 0 0 R DANIEL DAVIS DPM 5.00 X 8240 0 0 JEFFREY R DESANTIS DPM 5.00 X 8965 0 0 DAVID G EDWARDS DPM 5.00 X 10859 0 0 DENNIS R FRISCH DPM 5.00 X 8122 0 0 IRA KRAUS DPM 5.00 X 13100 0 0 LAURA J PICKARD DPM 5.00 X 7814 0 0 SETH RUBENSTEIN DPM 5.00 X 8718 0 0 PHILLIP E WARD DPM 10.00 X 12905 0 0 GLENN B GASTWIRTH DPM 40.00 X 504052 0 89750 JAY LEVRIO 40.00 X 227421 0 97360 JAMES CHRISTINA 40.00 X 156722 0 60444 HEATHER PALMER 40.00 X 136587 0 45561 ALAN TINKLEMAN 40.00 X 142913 0 70058 SCOTT L HAAG 40.00 X 137017 0 21114 JOHN A LIESKE 40.00 X 140257 0 45079 1745771 0 429366 8 0 1 0 GMMB 1010 WISCONSIN AVE NW WASHINGTON DC 20007 PUBLIC RELATIONS/MARKETING 162740 1 319322 319322 MEMBERSHIP DUES 900099 7738288 7738288 SPONSORSHIP INCOME 561499 1534388 1534388 ACCREDITATION 611710 985283 985283 EXHIBIT REVENUE 561499 613685 613685 SUBSCRIPTIONS AND SALES 511120 376062 376062 745236 745236 11992942 358813 358813 124712 124712 ADVERTISING 541800 462770 462770 462770 13258559 12476467 462770 0 X 302716 4645630 648750 857099 323145 181062 38000 115443 1457758 944533 180574 PRINTING AND PUBLICATIO 968276 CONSULTING SERVICES 755486 PROFESSIONAL FEES 322735 ADMIN-GOVT. EDUCATION F 310173 1456885 13508265 1207496 1684963 3301360 2675121 241168 139594 57649 52737 703498 788853 6259337 4071307 2346821 2188030 11901416 13677364 231875 288628 19991283 21495290 651748 721304 2077971 2371626 1559398 1957320 4289117 5050250 X 15585586 16319311 116580 125729 15702166 16445040 19991283 21495290 X -249706 1465081 -48469 -424032 X X 0 1 X 1 0 0 0 0 7738288 306447 306447 386914 -80467 5830317 187676 809041 -227500 6599534 6104042 221738 -273463 -222000 5830317 4992235 393757 914550 -196500 6104042 4317441 188586 651237 -165029 4992235 5626065 207513 -1228896 287241 4317441 0 1 1 863791 863791 3685885 2603480 1082405 1396798 1258964 137834 312863 208863 104000 2188030 ACCRUED PENSION BENEFIT COST 166462 LIABILITY FOR PENSION BENEFITS 1502230 DEFERRED COMPENSATION PAYABLE 288628 1957320 X 14675171 1465081 1465081 13210090 48469 48469 13258559 13508265 0 13508265 0 13508265 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ASSOCIATION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF IT IS MORE LIKELY THAN NOT THAT UNCERTAIN TAX POSITIONS TAKEN WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF MAY 31, 2013 AND 2012, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FOR THE YEARS AND AS OF MAY 31, 2013 AND 2012, THE ASSOCIATION HAD NO INTEREST AND PENALTIES RELATED TO INCOME TAXES. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENERALLY, THE ASSOCIATION'S TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL AND STATE EXAMINATION. 1 AMERICAN PODIATRIC MED STUDENT ASSOCIATION 9312 OLD GEORGETOWN ROAD BETHESDA MD 20814 521259270 501C (6) 31148 FMV OPERATING GRANT AMERICAN ASSOCIATION OF COLLEGES OF PODIATRIC MEDICINE 15850 CRABBS BRANCH WAY SUITE 320 ROCKVILLE MD 20855 520854283 501C (3) 30000 FMV PROJECT GRANT MIDWEST PODIATRY CONFERENCE 122 S MICHIGAN AVE 1441 CHICAGO IL 60603 363032201 501C (6) 10000 FMV EDUCATION GRANT CALIFORNIA PODIATRIC MEDICAL ASSOCIATION 2430 K STREET SACRAMENTO CA 95816 941215732 501C (6) 25000 FMV EDUCATION GRANT APMA REGION THREE 26 MARGATE DRIVE HUMMELSTOWN PA 17036 232082310 501C (3) 10000 FMV EDUCATION GRANT PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHEDULE I, PART I, LINE 2: LEGAL AND LEGISLATIVE ASSISTANCE GRANTS- GRANT REQUESTS SUBMITTED WITH DETAILED ACTION PLANS AND/OR DETAILS OF EXPENSES INCURRED. RESEARCH GRANT- DETAILED PROPOSALS APPROVED. INTERIM PROGRESS REPORTS AND FINAL REPORTS REQUIRED. OPERATING- NO REPORTING NECESSARY. FUNDS USED TO OFFSET OPERATING COSTS TO RELATED ORGANIZATION. EDUCATION GRANTS - APMA MONITORS THE GRANTS BY ACTIVELY PARTICIPATING IN THE EDUCATIONAL PROGRAMS FOR WHICH THE GRANTS ARE AWARDED. X X 1 1 X X X X X X 0 1 0 JOSEPH M CAPORUSSO DPM 199623 0 0 0 0 0 0 0 0 0 199623 0 0 0 GLENN B GASTWIRTH DPM 436526 0 17526 0 50000 0 68712 0 21038 0 593802 0 0 0 JAY LEVRIO 225421 0 2000 0 0 0 70610 0 26750 0 324781 0 0 0 JAMES CHRISTINA 156414 0 308 0 0 0 34302 0 26142 0 217166 0 0 0 HEATHER PALMER 136279 0 308 0 0 0 16559 0 29002 0 182148 0 0 0 ALAN TINKLEMAN 142605 0 308 0 0 0 53601 0 16457 0 212971 0 0 0 SCOTT L HAAG 136709 0 308 0 0 0 14586 0 6528 0 158131 0 0 0 JOHN A LIESKE 139949 0 308 0 0 0 21144 0 23935 0 185336 0 0 0 PART I, LINE 1A FIRST CLASS AIR TRAVEL IS AUTHORIZED FOR THE ASSOCIATION PRESIDENT AND HIS/HER SPOUSE AND THE EXECUTIVE DIRECTOR AND HIS/HER SPOUSE WHEN AIR TRAVEL ON ANY ONE DAY EXCEEDS FOUR CONTINUOUS HOURS. BOARD MEMBERS AND THE EXECUTIVE DIRECTOR ARE AUTHORIZED TO HAVE SPOUSES ACCOMPANY THEM ON CERTAIN BUSINESS TRIPS SPECIFIED IN THE BOARD'S POLICY AND PROCEDURE MANUAL. ALL SPOUSAL EXPENSES ARE INCLUDED ON THE BOARD MEMBERS' YEAR-END IRS FORM 1099. THE EXECUTIVE DIRECTOR'S TAXABLE SPOUSAL TRAVEL IS INCLUDED AS A TAXABLE FRINGE BENEFIT ON THE EXECUTIVE DIRECTOR'S YEAR-END W-2. PART I, LINE 4B GLENN GASTWIRTH, DPM- 457(B) NONQUALIFIED RETIREMENT PLAN NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 APMA IS COMMITTED TO MEETING THE NEEDS OF YOUNG PHYSICIANS, THOSE PODIATRISTS WHO GRADUATED FROM PODIATRIC MEDICAL SCHOOL IN THE PAST 10 YEARS. APMA'S YOUNG PHYSICIANS' PROGRAM INCLUDES PUBLICATIONS, EVENTS, AND OTHER RESOURCES DESIGNED WITH THE UNIQUE NEEDS OF NEW PRACTITIONERS IN MIND. FORM 990, PART VI, SECTION A, LINE 6 THE APMA HOUSE OF DELEGATES IS COMPRISED OF DELEGATES FROM ALL COMPONENTS. THE DELEGATES ARE ELECTED AT THEIR LOCAL LEVEL PURSUANT TO THE COMPONENTS' RESPECTIVE BYLAWS. THE NUMBER OF DELEGATES IS CALCULATED PURSUANT TO THE APMA BYLAWS AND IS BASED ON THE NUMBER OF ACTIVE MEMBERS IN THE COMPONENT. NOMINATIONS FOR BEING ELECTED TO THE BOARD OF TRUSTEES ARE SUBMITTED DIRECTLY TO THE HOUSE OF DELEGATES. THE DELEGATES ELECT MEMBERS TO THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7A THE APMA HOUSE OF DELEGATES IS COMPRISED OF DELEGATES FROM ALL COMPONENTS. THE DELEGATES ARE ELECTED AT THEIR LOCAL LEVEL PURSUANT TO THE COMPONENTS' RESPECTIVE BYLAWS. THE NUMBER OF DELEGATES IS CALCULATED PURSUANT TO THE APMA BYLAWS AND IS BASED ON THE NUMBER OF ACTIVE MEMBERS IN THE COMPONENT. NOMINATIONS FOR BEING ELECTED TO THE BOARD OF TRUSTEES ARE SUBMITTED DIRECTLY TO THE HOUSE OF DELEGATES. THE DELEGATES ELECT MEMBERS TO THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE DELEGATES TAKE ACTION ON RESOLUTIONS BROUGHT BEFORE THE HOUSE OF DELEGATES AT ITS ANNUAL MEETING. THE HOUSE OF DELEGATES ADOPTS ORGANIZATIONAL POLICIES. THE BOARD OF TRUSTEES IS AUTHORIZED TO TAKE ACTION REGARDING THE POLICIES. FORM 990, PART VI, SECTION B, LINE 11 THE TREASURER, EXECUTIVE DIRECTOR, AND THE DIRECTOR OF FINANCE REVIEW THE FORM 990 IN DETAIL. THE FORM 990 IS THEN MADE AVAILABLE TO THE BOARD OF TRUSTEES FOR REVIEW AT THE BOARD'S FALL MEETING. THE FORM 990 IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND TRUSTEES COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. ANY UPDATES DURING THE YEAR ARE NOTED AT THE BEGINNING OF BOARD MEETINGS. DIRECTORS (STAFF DEPARTMENTAL DIRECTORS AND OTHER KEY EMPLOYEES) ARE GOVERNED BY THE EMPLOYEE MANUAL WHICH STATES THAT CONFLICTS OF INTEREST ARE TO BE DISCLOSED TO THE EXECUTIVE DIRECTOR. ANY CONFLICTS OF INTEREST OF THE EXECUTIVE DIRECTOR ARE TO BE DISCLOSED TO THE EXECUTIVE COMMITTEE. IN FUTURE YEARS, ALL STAFF WILL BE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR ENTERED INTO AN EMPLOYMENT AGREEMENT WITH THE BOARD OF TRUSTEES IN 2006. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES NEGOTIATED THE CONTRACT WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE RETAINED AN ATTORNEY TO ASSIST IN THE RESEARCH AND DELIBERATIONS. COMPARABILITY DATA WAS UTILIZED. STAFF COMPENSATION, INCLUDING TOP MANAGEMENT AND KEY EMPLOYEES, IS DETERMINED BY THE EXECUTIVE DIRECTOR. COMPARABILITY DATA PROCURED FROM REPUTABLE SOURCES SUCH AS THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE) IS UTILIZED IN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST. SOME OF THE INFORMATION IS AVAILABLE ON THE PUBLIC WEBSITE. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART IX, LINE 24E MISCELLANEOUS: TOTAL EXPENSES 199,304. POSTAGE AND SHIPPING: TOTAL EXPENSES 164,589. CREDIT CARD FEES: TOTAL EXPENSES 161,515. SUBSCRIPTIONS: TOTAL EXPENSES 158,670. AUDIOVISUAL: TOTAL EXPENSES 124,235. BAD DEBT EXPENSE: TOTAL EXPENSES 115,965. EQUIPMENT MAINTENANCE AND RENTAL: TOTAL EXPENSES 106,639. ADVERTISING: TOTAL EXPENSES 95,312. INSURANCE: TOTAL EXPENSES 70,395. SUPPLIES: TOTAL EXPENSES 69,978. REAL ESTATE TAX: TOTAL EXPENSES 64,194. TELEPHONE: TOTAL EXPENSES 58,901. SOFTWARE: TOTAL EXPENSES 32,682. LEASE EXPENSE: TOTAL EXPENSES 21,722. PROMOTION: TOTAL EXPENSES 9,138. SPECIAL EVENTS: TOTAL EXPENSES 3,646. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ACTUARIAL LOSS ON PENSION OBLIGATION -424,032. NO CHANGE IN OVERSIGHT PROCESS OF AUDIT. AMERICAN PODIATRIC MEDICAL ASSOCIATION EDUCATIONAL FDN INC 9312 OLD GEORGETOWN ROAD BETHESDA MD 20814 521268752 CHARITABLE EDUCATION INITIATIVE OF APMA. MD 501(C)(3) NOT PRIVATE FDN AMERICAN PODITRIC MEDICAL ASSOCIATION 0 APMA POLITICAL ACTION COMMITTEE 9312 OLD GEORGETOWN ROAD BETHESDA MD 20814 521005385 POLITICAL ACTION COMMITTEE ACTIVITIES MD IRC SECTION 517 AMERICAN PODITRIC MEDICAL ASSOCIATION 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 AMERICAN PODIATRIC MEDICAL ASSOCIATION EDUCATIONAL FDN INC B 41556 CASH