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Nonprofit · EIN 45-3784045

ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED

Tax-exempt (reinstated) · ARNOLD, MD 21012

Financials

$187K$226K2023$167K$146K2024$191K$182K2025
Revenue Expenses · by fiscal year end
Financials of ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$191,021$181,785$9,236$253,052$0$253,052
December 31, 2024990-EZ$167,024$146,389$20,635$243,816$0$243,816
December 31, 2023990-EZ$187,272$225,648-$38,376$223,481$300$223,181
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Membership dues
$64,500
Program service revenue
$124,775
Investment income
$1,746
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$8,042
Other expenses
$173,743
Program services (functional)
$169,791

Balance sheet and other

Total assets, start of year
$243,816
Total assets, end of year
$253,052
Total liabilities, end of year
$0
Net assets, end of year
$253,052
Cash, savings and investments
$253,052
Gross receipts
$191,021

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Brian Wolfe MDPresident4$0
Joseph Abboud MDVice President2$0
Ian Byram MDSecretary2$0
Andrew Jawa MDSecretary Elect2$0
Cyrus Lashgari MDTreasurer2$0
990-EZ for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
Marc Kowalsky MDPresident5$0
Brian Wolfe MDPresident - Elect3$0
Joseph Abboud MDSecretary4$0
Cyrus Lashgari MDTreasurer4$0
Ian Byram MDSecretary - Elect2$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
Jonathan Levy MDPresident5$0
Marc Kowalsky MDPresident-Elect3$0
Cyrus Lashgari MDTreasurer4$0
Brian Wolfe MDSecretary4$0
Joseph Abboud MDSecretary-Elect2$0

Address and contacts

Address (IRS master file)
921 PLACID CT, ARNOLD, MD 21012-1525
In care of
% CYRUS LASHGARI
Signed the 990-EZ
Cyrus Lashgari, Treasurer
Phone
(410) 268-8862

Mission

Association of Clinical Elbow and Shoulder Surgeons, Inc ("ACESS") promotes the advancement of the shoulder and elbow area by focusing on research, technical advances and best practices of the orthopedic subspecialty. ACESS provides a peer group with whom to share clinical cases, furthers members' education in shoulder and elbow surgery, and facilitates development of a network of shoulder and elbow surgeons for patient care and referral. In addition, ACESS provides a platform for evaluating patient outcomes in multi-centered studies. The group strives to improve the quality of care provided to patients with elbow and shoulder disorders.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • The organization held its 21th annual scientific meeting July 31 - August 3, 2025 in Stevenson, WA. The meeting included scientific presentations, case presentations with debate, panel discussions sessions, and surgical technique demonstrations.
    Expenses $169,791
  • The organization continually conducts complicated elbow and shoulder case discussion through its member communication forum. On average, the group discusses approximately 10 - 15 cases per week.
  • The organization conducts coordinated research to further the advancement of the shoulder and elbow subspecialty. The group also focuses on the education of the general public and rehabilitation professionals via information provided on the internet regarding shoulder and elbow orthopedic conditions, rehabilitation guidelines on various procedures of the shoulder and elbow.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
45-3784045
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
2016
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Health care (E03)
Assets (IRS master file)
$253,052
Income (IRS master file)
$191,021

Revocation and reinstatement

Exemption revoked
May 15, 2014
Posted by the IRS
October 22, 2016
Reinstated
Effective July 15, 2016

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$191,021$181,785$253,052XML
990-EZDecember 2024$167,024$146,389$243,816XML
990-EZDecember 2023$187,272$225,648$223,481XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-3784045).

Questions about ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED

What is the EIN of ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED?
The employer identification number (EIN) of ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED is 45-3784045.
Is ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective July 15, 2016.
Are donations to ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does ASSOCIATION OF CLINICAL ELBOW AND SHOULDER SURGEONS INCORPORATED have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $191,021, expenses of $181,785 and total assets of $253,052 at year end.

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