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      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
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      <EquipmentGrp>
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        <DepreciationAmt>737485</DepreciationAmt>
        <BookValueAmt>1103827</BookValueAmt>
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      <OtherLandBuildingsGrp>
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        <DepreciationAmt>121692</DepreciationAmt>
        <BookValueAmt>38916</BookValueAmt>
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      <OtherLiabilitiesOrgGrp>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <InvestmentExpensesNotIncldAmt>69466</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>69466</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>10430974</TotalRevenuePerForm990Amt>
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      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>10315083</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>69466</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>69466</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>10384549</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LEGACY FUND PROVIDES MEMBERS WITH THE OPPORTUNITY TO DONATE MONETARY OR NON-MONETARY AMOUNTS TO BE USED FOR RESEARCH, SCHOLARSHIPS AND OTHER NEW INITIATIVES. THE LEGACY FUND IS A DONOR-RESTRICTED ENDOWMENT FUND - THE ORIGINAL GIFT TO THE FUND WILL NEVER BE SPENT, THUS CREATING A PERMANENTLY RESTRICTED NET ASSET.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COLLEGE WAS GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES BY THE INTERNAL REVENUE SERVICE PURSUANT TO THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). THE TAX-EXEMPT PURPOSE OF THE COLLEGE AND THE NATURE IN WHICH IT OPERATES IS DESCRIBED IN THE FIRST PARAGRAPH OF NOTE 1. MANAGEMENT'S ASSERTION IS THAT THERE ARE NO UNCERTAIN TAX POSITIONS AND THE COLLEGE CONTINUES TO OPERATE IN COMPLIANCE WITH ITS TAX-EXEMPT PURPOSE. CERTAIN COLLEGE ACTIVITIES ARE CONSIDERED TO BE UNRELATED BUSINESS INCOME WHICH ARE SUBJECT TO INCOME TAXES. MANAGEMENT ESTIMATES THERE ARE NO MATERIAL INCOME TAX EFFECTS. THE ANNUAL INFORMATIONAL AND INCOME TAX RETURNS FOR THE COLLEGE ARE FILED WITH THE FEDERAL AND STATE GOVERNMENTS AND ARE SUBJECT TO EXAMINATION FOR CALENDAR YEARS GENERALLY THREE YEARS AFTER FILING.</ExplanationTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS TO ANNUAL SCIENTIFIC CONFERENCE</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>22500</CashGrantAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>RESEARCH GRANTS ARE AWARDED EACH YEAR AND RECOGNIZED AS EXPENSES. THE FIRST HALF OF THE GRANT IS PAID WHEN CERTAIN REQUIREMENTS ARE MET. FINAL PAYMENT IS MADE AFTER RESEARCH IS COMPLETED AND A PAPER HAS BEEN SUBMITTED TO THE JOURNAL OF FOOT AND ANKLE SURGERY.</ExplanationTxt>
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      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>1</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
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      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>41803</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>35739</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>444411</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>NANCY ANDERSON</PersonNm>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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        <DeferredCompensationFlngOrgAmt>10572</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
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        <TotalCompensationFilingOrgAmt>188503</TotalCompensationFilingOrgAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MELISA MATUSEK</PersonNm>
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        <BonusFilingOrganizationAmount>7722</BonusFilingOrganizationAmount>
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        <TotalCompensationFilingOrgAmt>153394</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
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        <Desc>EDUCATIONAL EVENT</Desc>
        <ContributionCnt>9</ContributionCnt>
        <NoncashContributionsRptF990Amt>1130081</NoncashContributionsRptF990Amt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A MEMBERSHIP ASSOCIATION OF PODIATRIC SURGEONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INDEPENDENT NOMINATING COMMITTEE RECOMMENDS A CANDIDATE FOR THE BOARD OF DIRECTORS TO THE MEMBERSHIP. A BALLOT IS ISSUED TO ALL VOTING MEMBERS AND EACH MEMBER IS ALLOWED ONE VOTE PER VACANCY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BYLAWS DETERMINE THE DECISIONS OF THE GOVERNING BODY THAT ARE SUBJECT TO THE APPROVAL OF THE VOTING MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 WAS PROVIDED TO THE BOARD TREASURER AND EXECUTIVE COMMITTEE PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF EACH BOARD MEMBERS' CONFLICT OF INTEREST STATEMENT ARE REVIEWED AT THE START OF EVERY BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE COMPENSATION IS DETERMINED BY INDEPENDENT PERSONS BASED ON THE EXECUTIVE'S PERFORMANCE EVALUATION AND COMPARABILITY DATA OF BENCHMARKING STUDIES OF SIMILAR ASSOCIATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BYLAWS AND STRATEGIC PLAN ARE AVAILABLE ON THE WEBSITE. OTHER GOVERNING INFORMATION IS MADE AVAILABLE TO MEMBERS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>