SPECIAL CARE DENTISTRY ASSOCIATION NFP: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SPECIAL CARE DENTISTRY ASSOCIATION NFP (EIN 36-3580171)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-15
IRS object ID: 202421369349302792
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-15T08:36:56-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	880975150	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JLP & ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3485 W LAKESHORE DRIVE	AddressLine1Txt
City	CROWN POINT	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46307	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	363580171	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPECIAL CARE DENTISTRY ASSOCIATION NFP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	8172136164	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	611 S MAIN STREET SUITE 455	AddressLine1Txt
City	GRAPEVINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76051	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES TOPPIN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8172136164	PhoneNum
Signature	2024-05-14	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAMES	PersonFirstNm
Person Last	TOPPIN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES PORTER	PreparerPersonNm
PTIN	P01077409	PTIN
Phone	7088995338	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	JAMES TOPPIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	611 SOUTH MAIN STREET SUITE 455	AddressLine1Txt
City	GRAPEVINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76051	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$493,552	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SCDAONLINE.ORG	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1988	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	TO IMPROVE PATIENT DENTAL CARE FOR DISABLED, AGED OR OTHER SPECIAL CARE SETTING	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$179,237	PYContributionsGrantsAmt
CY Contributions Grants	$163,701	CYContributionsGrantsAmt
PY Program Service Revenue	$211,294	PYProgramServiceRevenueAmt
CY Program Service Revenue	$260,814	CYProgramServiceRevenueAmt
PY Investment Income	-$3,091	PYInvestmentIncomeAmt
CY Investment Income	$19,232	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$297	CYOtherRevenueAmt
PY Total Revenue	$387,440	PYTotalRevenueAmt
CY Total Revenue	$444,044	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$499,877	PYOtherExpensesAmt
CY Other Expenses	$541,659	CYOtherExpensesAmt
PY Total Expenses	$499,877	PYTotalExpensesAmt
CY Total Expenses	$541,659	CYTotalExpensesAmt
PY Revenues Less Expenses	-$112,437	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$97,615	CYRevenuesLessExpensesAmt
Total Assets BOY	$268,027	TotalAssetsBOYAmt
Total Assets EOY	$155,368	TotalAssetsEOYAmt
Total Liabilities BOY	$77,898	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$62,854	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$190,129	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$92,514	NetAssetsOrFundBalancesEOYAmt
Mission	TO ACT AS A CENTRAL FOCUS FOR DIVERSE INDIVIDUALS AND GROUPS WITH A COMMON INTEREST IN ORAL HEALTH FOR PEOPLE WITH SPECIAL NEEDS AND DIRECT ITS RESOURCES ACCORDINGLY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$75,619	ExpenseAmt
Revenue	$46,838	RevenueAmt
Desc	ALL OTHER PROGRAM EXPENSES	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$23,705	ExpenseAmt
Revenue	$42,935	RevenueAmt
Desc	ADMINISTRATION OF THE AAHD OUTCOME EXAMINATION WHICH HELPS PROGRAM DIRECTORS MEET ADA ACCREDITATION OF THEIR POST GRADUATE PROGRAMS	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$151,288	ExpenseAmt
Revenue	$185,199	RevenueAmt
Desc	EDUCATIONAL CONFERENCES/PROGRAMS WHICH PROVIDE MEMBERS THE OPPORTUNITIES TO OBTAIN THE LATEST INFORMATION REGARDING DENTAL CARE OF HANDICAPPED, GERIATRIC, AND HOSPITAL PATIENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$250,612	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JAMES TOPPIN - TREASURER	PersonNm
Phone	8172136164	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	611 SOUTH MAIN STREET SUITE 455	AddressLine1Txt
City	GRAPEVINE	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76051	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DR LEO MARCHINI
PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
DR ALLEN WONG
PRESIDENT-ELECT	3.00	Yes (X)	Yes (X)	$0	$0	$0
DR LAURA HOLENA
VICE PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
DR JAMES TOPPIN
TREASURER	3.00	Yes (X)	Yes (X)	$0	$0	$0
DR ED PERLOW
PAST PRESIDENT	2.00	Yes (X)		$0	$0	$0
DR BROOKE FUKUOKA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DR JOHN VALENZA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DR DAVID FRY
PRESIDENT-ADPD	2.00	Yes (X)		$0	$0	$0
DR ERIC SUNG
PRESIDENT-AAHD	2.00	Yes (X)		$0	$0	$0
DR JENNIFER HARTSHORN
PRESIDENT-ASGD	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CENTER FOR ASSOCIATION RESOURCES	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2800 W HIGGINS ROAD SUITE 440	AddressLine1Txt
City	HOFFMAN ESTATES	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60169	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT	ServicesDesc
Compensation	$273,130	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$163,701	MembershipDuesAmt
Total Contributions	$163,701	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NATIONAL CONFERENCE	611710	$185,199	$185,199
EXAM FEES	611710	$42,935	$42,935
EDUCATION	611710	$25,852	$25,852
DIPLOMAT PROGRAM	611710	$6,828	$6,828

Field	Value	IRS element (for citing)
Total Program Service Revenue	$260,814	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,371	TotalRevenueColumnAmt
Exclusion	$5,371	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$63,369	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$49,508	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$13,861	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,861	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,861	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER	Desc
Business	611710	BusinessCd
Total Revenue Column	$297	TotalRevenueColumnAmt
Related Or Exempt Func Income	$297	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$297	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$444,044	TotalRevenueColumnAmt
Related Or Exempt Func Income	$274,972	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,371	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$277,830	TotalAmt
Management And General	$277,830	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,947	TotalAmt
Management And General	$1,947	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,265	TotalAmt
Management And General	$1,265	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$25	TotalAmt
Management And General	$25	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,828	TotalAmt
Program Services	$7,914	ProgramServicesAmt
Management And General	$7,914	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$240	TotalAmt
Management And General	$240	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$151,288	TotalAmt
Program Services	$151,288	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,826	TotalAmt
Management And General	$1,826	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
EXAM EXPENSE	$26,100	$26,100
ADMINISTRATIVE	$24,235	$24,235
SUBSCIPTIONS	$24,000	$24,000
CREDIT CARD AND BANK FE	$12,266	$12,266

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,809	TotalAmt
Program Services	$4,809	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$541,659	TotalAmt
Program Services	$250,612	ProgramServicesAmt
Management And General	$291,047	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$96,478	BOYAmt
EOY	$40,049	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$15,438	BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$156,111	BOYAmt
EOY	$115,319	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$268,027	BOYAmt
EOY	$155,368	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$59,640	BOYAmt
EOY	$62,854	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$18,258	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$77,898	BOYAmt
EOY	$62,854	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$190,129	BOYAmt
EOY	$92,514	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$190,129	BOYAmt
EOY	$92,514	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$268,027	BOYAmt
EOY	$155,368	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$97,615	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$171,385	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$139,470	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$176,926	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$179,237	CurrentTaxYearMinus1YearAmt
Current Tax Year	$163,701	CurrentTaxYearAmt
Total	$830,719	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$284,275	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$207,721	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$133,179	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$211,294	CurrentTaxYearMinus1YearAmt
Current Tax Year	$260,814	CurrentTaxYearAmt
Total	$1,097,283	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$455,660	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$347,191	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$310,105	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$390,531	CurrentTaxYearMinus1YearAmt
Current Tax Year	$424,515	CurrentTaxYearAmt
Total	$1,928,002	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,928,002	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$28,340	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,087	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,298	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,995	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,232	CurrentTaxYearAmt
Total	$89,952	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$28,340	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,087	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,298	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,995	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,232	CurrentTaxYearAmt
Total	$89,952	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year	$297	CurrentTaxYearAmt
Total	$2,297	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$486,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$372,278	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$321,403	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$396,526	CurrentTaxYearMinus1YearAmt
Current Tax Year	$444,044	CurrentTaxYearAmt
Total	$2,020,251	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95430	PublicSupportCY509Pct
Public Support PY509	0.96900	PublicSupportPY509Pct
Investment Income CY	0.04450	InvestmentIncomeCYPct
Investment Income PY	0.02930	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	SCDA FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. SCDA HAS DETERMINED THAT IT IS NOT REQURIED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE CENTER FOR ASSOCIATION RESOURCES IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCING AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS.
FORM 990, PART VI, SECTION A, LINE 6	PER THE ORGANIZATION'S BYLAWS, REGULAR MEMBERSHIP IS OPEN TO DENTISTS, DENTAL HYGIENISTS AND OTHER ORAL HEALTHCARE PROFESSIONALS WHO PRACTICES, TEACHES, CONSULTS OR ADMINISTERS WITHIN THE AREA OF SPECIAL CARE DENTISTRY.
FORM 990, PART VI, SECTION A, LINE 7A	PER THE ORGANIZATION'S BYLAWS, REGULAR MEMBERS SHALL HAVE THE RIGHT TO VOTE FOR BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE RETURN IS PROVIDED TO THE EXECUTIVE DIRECTOR AND TREASURER FOR REVIEW. THE RETURN IS REVIEWED BY VERIFYING AMOUNTS SHOWN ARE ACCURATE AND COMPLETE. ONCE THE REVIEW IS COMPLETE, THE RETURNS ARE FILED WITH THE PROPER TAXING AUTHORITIES.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REQUIRES THAT ALL SPEAKERS MAKING A PRESENTATION COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. ALL FORMS ARE REVIEWED FOR COMPLETENESS AND ACCURACY BEFORE THE SPEAKER PRESENTS.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND TAX RETURNS ARE MAINTAINED AT THE CORPORATE OFFICE AND AVAILABLE ON DEMAND.