2024-09-16T07:22:22-07:00 2023-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2023-01-01 720428263 LOUISIANA DENTAL ASSOCIATION LOUI 2259261986 5637 BANKERS AVE BATON ROUGE LA 70808 ANNETTE DRODDY Executive Director 2024-09-16 true true Ted A Soileau P00852991 2257667910 2023 2024-08-08 14:25:15Z 5637 BANKERS AVE BATON ROUGE LA 70808 1196090 false X WWW.LADENTAL.ORG X 1929 LA LOUISIANA DENTAL ASSOCIATION IS A STATEWIDE GRASSROOTS ORGANIZATION WHOSE PURPOSE IS TO PROMOTE THE MAINTENANCE OF GOOD ORAL HEALTH AND PROMOTING THE INTERESTS OF THE DENTAL PROFESSION. 13 10 6 14 120748 665314 683677 223834 294329 35825 39686 156809 176100 1081782 1193792 0 0 418946 435811 0 0 455750 523614 874696 959425 207086 234367 3210344 3697072 596237 857064 2614107 2840008 LOUISIANA DENTAL ASSOCIATION IS A STATEWIDE GRASSROOTS ORGANIZATION WHOSE PURPOSE IS TO PROMOTE THE MAINTENANCE OF GOOD ORAL HEALTH AND PROMOTING THE INTERESTS OF THE DENTAL PROFESSION. false false LOUISIANA DENTAL ASSOCIATION PROVIDED DENTAL PROFESSIONALS WITH: ADVOCACY ON GOVERNMENTAL ISSUES RELATING TO MAINTENANCE OF GOOD ORAL HEALTH QUALITY CONTINUING EDUCATION AND INFORMATION ON RELEVANT ISSUES. false true true true false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 10 0 true 6 true true true false false false false false false false X 13 10 false false false false true true true true true false true true true true true true true true true true true true X ANNETTE DRODDY 2259261986 5637 BANKERS AVE BATON ROUGE LA 70808 ANNETTE DRODDY EXECUTIVE DIRECTOR 40.00 0.00 132837 0 18837 Dr Vincent DiLeo President 2.00 0.00 X 2500 0 0 Dr Mike Luminais Treasurer 2.00 0.00 X 2500 0 0 Dr Lance Savoie President 2.00 0.00 X 1500 0 0 Dr Sean Owens Director 1.00 0.00 X 0 0 0 Dr Jeffry Leeson Director 1.00 0.00 X 0 0 0 Dr Roman Farrar Director 1.00 0.00 X 0 0 0 DR RYAN A WALKER Director 1.00 0.00 X 0 0 0 DR CATHERINE A HERBERT Director 1.00 0.00 X 0 0 0 DR MICHELLE SWIFT CORCORAN Director 1.00 0.00 X 0 0 0 DR SARAH C BIHM Director 1.00 0.00 X 0 0 0 DR COURTNEY RICHTER Director 1.00 0.00 X 0 0 0 DR GLENN C DUBROC Director 1.00 0.00 X 0 0 0 DR JEFFREY KERST Director 1.00 0.00 X 0 0 0 DR L KING SCOTT Trustee 1.00 0.00 X 0 0 0 Dr Stephen A Morgan President 1.00 0.00 X 0 0 0 139337 18837 1 false true false 0 528677 25000 130000 683677 ANNUAL CONVENTION 561000 41639 41639 CE CONFERENCES 561000 242090 242090 STUDENT OUTREACH 561000 10600 10600 294329 39686 39686 0 0 16800 16800 16800 16800 0 0 12700 2298 10402 10402 0 Council on Insurance 561000 18424 18424 MAILING LABELS 561000 26500 26500 SUB ADMIN FEES 561000 90500 90500 13474 26 13448 148898 1193792 349681 120748 39686 0 0 0 0 158174 0 214663 10475 25663 26836 0 7200 25117 79024 0 10306 82829 0 25212 0 0 5203 16138 0 63652 0 0 24790 9673 CE SEMINIARS 134891 BANK FEES 28794 OWNER ASSN FEE 5194 Postage and Shipping 3228 2363 959425 0 0 0 188704 253665 1048995 1336217 0 0 0 0 0 0 26069 13477 1029372 164603 888065 864769 995065 1143685 0 0 0 63446 85259 3210344 3697072 18745 31700 466420 417583 111072 407781 596237 857064 X 2614107 2840008 2614107 2840008 3210344 3697072 234367 123260 -131726 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false 301957 301957 669029 112112 556917 12223 6328 5895 46163 46163 864769 DUE COMPONENTS 65367 DUE TO ADA 253110 DUE TO ADPAC 35099 DUE TO JOURNAL 15619 DUE TO LADPAC 33399 DUE TO LDA FOUND 4695 DUES OVERPAID 492 407781 X 1309044 123260 2298 125558 1183486 10306 10306 1193792 951417 2298 2298 949119 10306 10306 959425 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE ASSOCIATION IS EXEMPT FROM INCOME TAXES, THE ASSOCIATION MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE ASSOCIATION MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME AND WHETHER THE ASSOCIATION HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS. FASB ASC 740 PREVIOUSLY FIN 48, PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IN ACTING THE FINANCIAL STATEMENTS, THE BOARD OF DIRECTORS HAS ADOPTED THE PROVISIONS OF FASB ASC 720 EFFECTIVE DECEMBER 31, 2008. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE BOARD Of DIRECTORS POLICY TO ASSESS ALL MATERIAL P0SITIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE BOARD WILL REQUIRE ITS LEGAL AND TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE BOARD OF DIRECTORS HAS DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE BOARD OF DIRECTORS WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT, MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 PERCENT LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR-END, ANY UNRESOLVED UNCERTAIN TAX POSITIONS MUST BE REASSESSED, AND THE DIRECTORS MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS, OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE ASSOCIATION WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE ASSOCIATION WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RAFFLE EXPENSES $2298 Part XII, Line 2d: Other expenses and losses per audited F/S RAFFLE EXPENSES $2298 X false false false ANNETTE DRODDY EXECUTIVE DIRECTOR 132837 12550 6287 151674 Form 990, Part VI, Section A, Line 6 THE ASSOCIATION IS MADE UP OF DUES PAYING MEMBER DENTISTS. Form 990, Part VI, Section A, Line 7a THE ASSOCIATION IS GOVERNED BY A BOARD OF DIRECTORS CONSISTING OF MEMBERS FROM EACH OF THE COMPONENT ORGANIZATIONS IN THE STATE. THE HOUSE OF DELEGATES ELECTS THE OFFICERS TO REPRESENT THE MEMBERSHIP ONTO THE BOARD OF DIRECTORS. Form 990, Part VI, Section A, Line 7b THE POWER TO AMEND BYLAWS IS RESERVED TO THE LEGISLATIVE BODY OF THE LDA CALLED THE HOUSE OF DELEGATES. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c ALL BUSINESS ACTIVITIES INVOLVING AN INDIVIDUAL WHO MIGHT HAVE A CONFLICT OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS FOR CONSIDERATION AS TO A VIOLATION OF THE WRITTEN CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND IT IS THE BOARD OF DIRECTORS WHO DETERMINE THE SALARY OF THE EXECUTIVE DIRECTOR UTILIZING COMPENSATION DATA FOR COMPARABLE POSITIONS IN NUMEROUS SIMILAR ORGANIZATIONS. Form 990, Part VI, Section B, Line 15b OFFICER HONORARIUM ARE SET IN BOARD POLICY WHICH IS SUBJECT TO REVIEW. Form 990, Part VI, Section C, Line 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART VIII, LINE 9A ANNUAL CONVENTION RAFFLE PERFORMED, RAFFLE ACTIVITY MEETS STATE OF LOUISIANA GAMING LICENSING REQUIREMENTS. RAFFLE IS PERFORMED ONCE A YEAR, AND ONLY INVOLVES MEMBERS OF THE ORGANIZATION, NOT THE GENERAL PUBLIC. THE RAFFLE PROCEEDS AND WINNINGS BY MEMBERS ARE DONATED TO A RELATED ENTITY, LADPAC FOR USE IN PROVIDING MEMBER BENEFITS. RAFFLE PROCEEDS DO NOT EXCEED SCHEDULE G REPORTING GUIDELINES. ALL ACTIVITY OF THE RAFFLE IS PROVIDED WITH VOLUNTEER ASSISTANCE. IRS 990, PART IV, QUESTION 35 TAXPAYER IS RELATED BY OVERLAPPING MEMBERSHIP TO SEVERAL SEPARATE TAX-EXEMPT ENTITIES AND ONE FOR PROFIT ENTITY BY STOCK OWNERSHIP. THESE RELATIONSHIPS HAVE ALL BEEN DISCUSSSED ON SCHEDULE R FOR THIS RETURN. SIMILARLY, THE CORRESPONDING TRANSACTIONS HAVE ALSO BEEN DISCLOSED ON THE SEPARATE SCHEDULE R OF EACH RELATED ENTITY. TAXPAYER ONLY HAS CONTROL OVER LOUISIANA DENTAL SERVICES, EIN 72-1201435. PART VI - SEC B LINE 10A THE ORGANIZAITON HAS SUBMITTED TO THE IRS THE LIST OF AFFILIATED CHAPTERS, THAT ARE TAX EXEMPT PURSUANT TO THE GROUP EXEMPTION THE IRS HAS SUPPLIED TO EACH DENTIST CHAPTER IN LOUISIANA. THESE ENTITIES ALL FILE THEIR SEPARATE RETURNS USING THE GEN OF THIS ENTITY. THESE CHAPTERS ALL UNDERSTAND THEY MUST OPERATE UNDER THE TAX EXEMPT PURPOSE OF LDA. PART VI LINE 16a & b THE ENTITY IS A 100 OWNER OF A FOR PROFIT AFFINITY COPORATION, LOUISIANA DENTAL SERVICES. THIS ENTITY FILES AN IRS FORM 1120 ANNUALLY. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR DIRECTORS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE DIRECTORS. DR. KING SCOTT - SPEAKER OF THE HOUSE, A NON-VOTING MEMBER, Dr. David Trey Carlton III Past President NON-VOTING MEMBER, Dr. Glen J. Corcoran President, Dr. Stephen A. Morgan President-Elect, DR. MICHAEL MAGINNIS, DIRECTOR NON-VOTING MEMBER, DR. Brian D. Basinger JOURNAL EDITOR, NON-VOTING MEMBER. LA DENTAL POLITICAL ACTION COMMITTEE 5637 BANKERS AVE BATON ROUGE LA 70808 720765955 POLITICAL ACT LA 527 F 3 NO false LOUISIANA DENTAL ASSOCIATION FOUNDATION 5637 BANKERS AVE BATON ROUGE LA 70808 721427711 CHARITABLE LA 501 C 3 YES NO false DENTAL ACCESS & PREVENTION PAC 5637 BANKERS AVE BATON ROUGE LA 70808 432003687 POLITICAL ACT LA 527 F 3 NO false LOUISIANA DENTAL SERVICES 5637 BANKERS AVE BATON ROUGE LA 70808 721201435 MARKETING LA yes C CORP 1.00000 true true false false false false false false false false false false false false false false false true false false LA DENTAL POLITICAL ACTION COMMITTEE q 3000 COST LOUISIANA DENTAL ASSOCIATION FOUNDATION q 11500 COST DENTAL ACCESS & PREVENTION PAC q 3000 COST LOUISIANA DENTAL SERVICES a 16800 COST LOUISIANA DENTAL SERVICES q 63000 COST