LOUISIANA DENTAL ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LOUISIANA DENTAL ASSOCIATION (EIN 72-0428263)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-13
- IRS object ID
- 201933179349306553
- Schema version
- 2018v3.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-13T12:25:25-08:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 451621265 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TED SOILEAU CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2133 SILVERSIDE DRIVE STE C | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720428263 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUISIANA DENTAL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOUI | BusinessNameControlTxt |
| Phone | 2259261986 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5637 BANKERS AVE | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WARD BLACKWELL | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2019-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted A Soileau | PreparerPersonNm |
| PTIN | P00852991 | PTIN |
| Phone | 2257767910 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5637 BANKERS AVE | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,627,904 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.LADENTAL.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1929 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $142,050 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$17,377 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $682,873 | PYContributionsGrantsAmt |
| CY Contributions Grants | $738,634 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,172 | PYInvestmentIncomeAmt |
| CY Investment Income | $737,310 | CYInvestmentIncomeAmt |
| PY Other Revenue | $132,054 | PYOtherRevenueAmt |
| CY Other Revenue | $142,060 | CYOtherRevenueAmt |
| PY Total Revenue | $827,099 | PYTotalRevenueAmt |
| CY Total Revenue | $1,618,004 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $478,997 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $505,008 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $368,201 | PYOtherExpensesAmt |
| CY Other Expenses | $363,136 | CYOtherExpensesAmt |
| PY Total Expenses | $847,198 | PYTotalExpensesAmt |
| CY Total Expenses | $868,144 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$20,099 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $749,860 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,117,338 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,437,977 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,060,031 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $843,446 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,057,307 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,594,531 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | 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. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WARD BLACKWELL | PersonNm |
| Phone | 2259261986 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7833 OFFICE PARK BLVD | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR JEFFRY LEESON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR VINCENT DILEO | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ROMAN FARRAR | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR LANCE SAVOIE | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR GLEN CORCORAN | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR MIKE LUMINAIS | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR RONNIE HERMES | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR DAVID TREY CARLTON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR BRYAN MANNING | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR CJ RICHARD | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR DAVID N AUSTIN | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KING SCOTT | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR MICHAEL MAGINNIS | ||||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR DANNY A WEAVER | ||||||||
| President | 1.00 | 0.00 | $2,500 | $0 | $0 | Yes (X) | ||
| DR KRISTI M SOILEAU | ||||||||
| President | 1.00 | 0.00 | $1,500 | $0 | $0 | Yes (X) | ||
| DR STEPHEN A MORGAN | ||||||||
| Secretary | 1.00 | 0.00 | $2,500 | $0 | $0 | Yes (X) | ||
| DR DAVID J HILDEBRANDT | ||||||||
| President | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| WARD BLACKWELL | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $134,250 | $0 | $13,425 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $140,750 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $13,425 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Membership Dues | $553,012 | MembershipDuesAmt |
| All Other Contributions | $185,622 | AllOtherContributionsAmt |
| Total Contributions | $738,634 | TotalContributionsAmt |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,638 | TotalRevenueColumnAmt |
| Exclusion | $59,638 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,200 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,200 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,200 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $16,200 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $677,672 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $677,672 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $677,672 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $677,672 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $9,910 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $9,900 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10 | RelatedOrExemptFuncIncomeAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|
| MAILING LABELS | $18,991 | $18,991 |
| SUB ADMIN FEES | $90,500 | $90,500 |
| SUBSIDARY INCOME | $16,359 | $16,359 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $125,850 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,618,004 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $677,682 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $142,050 | UnrelatedBusinessRevenueAmt |
| Exclusion | $59,638 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,750 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,830 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,611 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,229 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,588 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,435 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,882 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,060 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,769 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,116 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,839 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,712 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,799 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,289 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,247 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,207 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK FEE | $9,780 |
| OWNER ASSN FEE | $922 |
| FRANCHISE TAXES | $79 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $868,144 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,249 | BOYAmt |
| EOY | $97,126 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,507 | BOYAmt |
| EOY | $1,227,388 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,941 | BOYAmt |
| EOY | $2,326 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,732 | BOYAmt |
| EOY | $36,706 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $469,938 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $106,815 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,562 | BOYAmt |
| EOY | $363,123 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $736,964 | BOYAmt |
| EOY | $676,566 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,383 | BOYAmt |
| EOY | $34,742 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,117,338 | BOYAmt |
| EOY | $2,437,977 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,451 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $352,364 | BOYAmt |
| EOY | $320,996 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650,216 | BOYAmt |
| EOY | $522,450 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,060,031 | BOYAmt |
| EOY | $843,446 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057,307 | BOYAmt |
| EOY | $1,594,531 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057,307 | BOYAmt |
| EOY | $1,594,531 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,117,338 | BOYAmt |
| EOY | $2,437,977 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $749,860 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$110,971 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$1,320 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$100,345 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $487,312 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $84,678 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $8,326 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $93,004 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $83,330 | AggregateReportedDuesNtcAmt |
| Carried Over | $9,674 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $300,000 | InvestmentCostOrOtherBasisAmt |
| Book Value | $300,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $47,136 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $604 | DepreciationAmt |
| Book Value | $46,532 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $76,639 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $60,048 | DepreciationAmt |
| Book Value | $16,591 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $46,163 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $46,163 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $363,123 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE COMPONENTS | $74,342 |
| DUE TO ADA | $393,008 |
| DUE TO ADPAC | $2,275 |
| DUE TO JOURNAL | $18,028 |
| DUE TO LADPAC | $30,754 |
| DUE TO LDA FOUND | $4,043 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $522,450 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,510,143 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$110,971 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$110,971 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,621,114 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $6,790 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$9,900 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$3,110 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,618,004 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $871,254 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $871,254 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $6,790 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$9,900 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$3,110 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $868,144 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | 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 GE DETERERMINED 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 0RDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY T0 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 MATEklAL 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 % 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 % 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 POSTIONS 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, 2018, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | THE ASSOCIATION IS MADE UP OF' DUES PAYING MEMBER DENTISTS. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | 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, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | THE POWER TO AMEND BYLAWS IS RESERVED TO THE LEGISLATIVE BODY OF THE LDA CALLED THE HOUSE OF DELEGATES. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management | 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | OFFICER HONORIA ARE SET IN BOARD POLICY WHICH IS SUBJECT TO REVIEW. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST. |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | EQUITY TRANSFER = -$100345 |
| 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 GUIDE LINES. 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 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 J. HILDERBRANT - PAST PRESIDENT, DR. KRISTI M. SOILEAU - PRESIDENT- ELECT, DR. MICHAEL MAGINNIS, DIRECTOR, NON-VOTING DIRECTOR, DR. DAVID AUSTIN, JOURNAL EDITOR, NON-VOTING MEMBER. |
| PART VIII, IX, X, XI LINE 8, XII LINE 1 | DURING THE YEAR ENDED 12/31/2018, THE ORGANIZATION HAS ELECTED TO CHANGE IT'S METHOD OF ACCOUNTING FROM ACCRUAL BASIS TO CASH BASIS. THE CUMULATIVE EFFECT IN THE CHANGE OF ACCOUNTING METHOD HAS BEEN REFLECTED AS A PRIOR PERIOD ADJUSTMENT IN PART XI LINE 8. IRS FORM 3115, HAS BEEN FILED PURSUANT TO REVENUE PROCEDURE 2018-60 & 2018-31. |
| PART VIII. LINE 7a (ii), SALE OF ASSETS | TAXPAYER HAS SOLD THE BUILDING & LAND ASSET IT OPERATES OUT OF DURING THE YEAR 2018. THE GAIN ON THE SALE OF THE ASSET HAS BEEN RE-INVESTED IN NEW LAND AND A BUILDING UNDER CONSTRUCTION POST 12/31/2018. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LA DENTAL POLITICAL ACTION COMMITTEE | |||||||||||
| 7833 OFFICE PARK BLVD | BATON ROUGE | LA | 70809 | 720765955 | POLITICAL ACT | LA | 527 (F) (3) | NO | false | ||
| LOUISIANA DENTAL ASSOCIATION FOUNDATION | |||||||||||
| 7833 OFFICE PARK BLVD | BATON ROUGE | LA | 70809 | 721427711 | CHARITABLE | LA | 501 (C) (3) | NO | false | YES | |
| DENTAL ACCESS & PREVENTION PAC | |||||||||||
| 5637 BANKERS AVE | BATON ROUGE | LA | 70808 | 432003687 | POLITICAL ACT | LA | 527 (F) (3) | NO | false | ||
| LDA HEALTH PLAN TRUST | |||||||||||
| 5637 BANKERS AVE | BATON ROUGE | LA | 70808 | 826234620 | HEALTH INSURANCE | LA | 501(C)(9) | false | N/A | ||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUISIANA DENTAL SERVICES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7833 OFFICE PARK BLVD | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721201435 | EIN |
| Primary Activities | MARKETING | PrimaryActivitiesTxt |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | $100 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $100 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (8 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| LA DENTAL POLITICAL ACTION COMMITTEE | ||
| q | $3,000 | COST |
| LA DENTAL POLITICAL ACTION COMMITTEE | ||
| r | $9,289 | COST |
| LOUISIANA DENTAL ASSOCIATION FOUNDATION | ||
| c | $5,000 | COST |
| LOUISIANA DENTAL ASSOCIATION FOUNDATION | ||
| q | $20,550 | COST |
| DENTAL ACCESS & PREVENTION PAC | ||
| q | $3,000 | COST |
| LDA HEALTH PLAN TRUST | ||
| b | $100,345 | COST |
| LOUISIANA DENTAL SERVICES | ||
| k | $16,200 | COST |
| LOUISIANA DENTAL SERVICES | ||
| q | $68,600 | COST |