2019-11-11T09:20:25-06:00 2018-12-31 131610809 FRIEDMAN LLP 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2018-01-01 230969355 PHILADELPHIA COUNTY DENTAL SOCIETY PHIL 2159256050 PO BOX 189 GLENDORA NJ 080299988 ROCHELLE LINDENMEYER TREASURER 2159256050 2019-11-05 1 MARIE DECICCO P01419199 2154969200 2019-10-30 207.195.235.9 2019-11-05 14:25:14 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0E3B8B3FF309C64C6D7E3A717736F19DCD89DC06 2018 2020-03-31 21:24:44Z X JUDITH A MCFADDEN DMD PO BOX 189 GLENDORA NJ 080299988 481066 0 X WWW.PHILCODENT.ORG X 1886 PA THE PHILADELPHIA COUNTY DENTAL SOCIETY IS A VOLUNTARY ORGANIZATION COMPRISING MORE THAN 750 MEMBER DENTISTS. IT IS A COMPONENT SOCIETY OF THE AMERICAN DENTAL ASSOCIATION AND THE PENNSYLVANIA DENTAL ASSOCIATION AND WAS ESTABLISHED IN 1886 TO ENCOURAGE THE IMPROVEMENT OF THE ORAL HEALTH OF THE PUBLIC, TO PROMOTE THE ART AND SCIENCE OF DENTISTRY AND TO REPRESENT THE INTERESTS OF THE MEMBERS OF THE DENTAL PROFESSION AND THE WELFARE OF THE PUBLIC WHICH IT SERVES. 13 13 2 31 10933 -11372 3600 6152 146759 93536 52634 48838 646 814 203639 149340 3500 4500 0 0 128469 134822 0 0 0 136740 122661 268709 261983 -65070 -112643 975391 788258 47111 32308 928280 755950 X THE PHILADELPHIA COUNTY DENTAL SOCIETY IS A VOLUNTARY ORGANIZATION COMPRISING MORE THAN 750 MEMBER DENTISTS. IT IS A COMPONENT SOCIETY OF THE AMERICAN DENTAL ASSOCIATION AND THE PENNSYLVANIA DENTAL ASSOCIATION AND WAS ESTABLISHED IN 1886 TO ENCOURAGE THE IMPROVEMENT OF THE ORAL HEALTH OF THE PUBLIC, TO PROMOTE THE ART AND SCIENCE OF DENTISTRY AND TO REPRESENT THE INTERESTS OF THE MEMBERS OF THE DENTAL PROFESSION AND THE WELFARE OF THE PUBLIC WHICH IT SERVES. 0 1 50431 82603 MEMBERSHIP ORGANIZATION MAINTAINING AN EXECUTIVE OFFICE THAT IS ACCESSIBLE TO THE PUBLIC AND THE PROFESSION ALIKE; PROVIDING THE PUBLIC WITH ACCESS TO GENERAL INFORMATION REGARDING DENTAL TREATMENT AND REFERRALS TO DENTISTS; PROVIDING THE PROFESSION WITH A RESOURCE FOR INFORMATION REGARDING PROFESSIONAL ACTIVITIES, I.E., ETHICAL RESPONSIBILITIES; COMPLIANCE REQUIREMENTS; EMPLOYMENT POSSIBILITIES, ETC.; BENEFITING THE ENTIRE PHILADELPHIA REGION. PUBLISHES AN EDUCATIONAL JOURNAL TO 875 PEOPLE. 50431 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 2 1 1 1 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X LISA GOTTLIEB 2159256050 PO BOX 189 GLENDORA NJ 080299988 PETER J CARROLL DDS GOVERNOR 1.50 X 0 0 0 JAY M GOLDBERG DDS GOVERNOR 1.50 X 0 0 0 JUDITH A MCFADDEN DMD SECRETARY 7.50 X X 0 0 0 AJ CHIALASTRI DDS SECRETARY EMERITUS 1.50 X 0 0 0 KEVIN J KLATTE DMD GOVERNOR 1.50 X 0 0 0 SAUL N MILLER DDS EDITOR 7.50 X 0 0 0 ROCHELLE G LINDEMEYER DMD TREASURER 1.50 X X 0 0 0 JONATHAN SIEGEL DMD GOVERNOR 1.50 X 0 0 0 RENEE H FENNELL DEMPSEY DMD PRESIDENT 7.50 X X 0 0 0 STANLEY J MARKIEWICZ DDS PDA TRUSTEE 7.50 X 0 0 0 LENNE M CHECCHIO DDS PRESIDENT-ELECT 1.50 X 0 0 0 STANLEY W MARKIEWICZ DDS GOVERNOR 1.50 X 0 0 0 THOMAS W GAMBA DDS GOVERNOR 1.50 X 0 0 0 ANDREW J MRAMOR DDS GOVERNOR 1.50 X 0 0 0 CAROLINE POWER GANGL MANAGING EDITOR, THE JOURNAL 1.50 X 0 0 0 TERESA F RAVERT EXECUTIVE DIRECTOR (FORMER) 21.00 X 55978 0 13505 ELIZABETH SONNENBERG ASSISTANT EXECUTIVE DIRECTOR 7.50 X 0 0 0 55978 0 13505 0 0 0 0 0 5902 250 6152 MEMBERSHIP DUES 541900 82603 82603 DENTAL JOURNAL 541900 10933 10933 93536 8895 8895 371669 331726 39943 39943 39943 ROYALTY INCOME 900099 814 814 814 149340 82603 10933 49652 4500 4500 69483 10182 59301 43964 6442 37522 8471 1241 7230 4581 672 3909 8323 1220 7103 751 751 8750 8750 5227 5227 12132 12132 40257 3212 37045 9171 9171 4307 4307 21701 21701 5306 5306 COMMITTEE EXPENSE 8829 4600 4229 ADA EVENT EXPENSES 6230 6230 261983 50431 211552 0 16316 21071 56965 18243 950 6442 6810 6113 896769 460452 458018 436317 436332 300072 975391 788258 25021 20791 22090 11517 47111 32308 X 897351 729271 30929 26679 928280 755950 975391 788258 -112643 -59687 0 X X 0 1 X 1 0 1 0 0 513249 237980 275269 292654 132397 160257 70104 69313 791 20762 20762 0 436317 X 88676 -59687 4500 -55187 143863 5227 250 5477 149340 256756 0 256756 5227 5227 261983 PART X, LINE 2: UNCERTAIN TAX POSITIONS MANAGEMENT OF THE SOCIETY CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAX AUTHORITIES, INCLUDING CHANGES TO THE SOCIETY'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES THE SOCIETY MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO TAXABLE INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX, THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D: NET ASSETS RELEASED FROM RESTRICTIONS INCLUDED IN REVENUE REPORTED SEPARATELY ON THE FINANCIAL STATEMENTS: $4,500. PART XI, LINE 4B: TEMPORARILY RESTRICTED CONTRIBUTIONS INCLUDED IN REVENUE REPORTED SEPARATELY ON THE FINANCIAL STATEMENTS: $250. FORM 990, PART III, LINE 3 PHILADELPHIA COUNTY DENTAL SOCIETY HAS DISCONTINUED IT CONTINUED EDUCATION PROGRAM, HOWEVER CONTINUED EDUCATION IS STILL PROVIDED TO ITS MEMBERS. PCDS ENTERED INTO AN AGREEMENT WITH THE PENNSYLVANIA DENTAL ASSOCIATION (PDA) IN JANUARY OF 2017. THE AGREEMENT STATES THAT PDA WILL ADMINISTER THE PCDS CONTINUING EDUCATION PROGRAMS, IN CONSULTATION WITH THE PCDS COUNCIL ON EDUCATION. PDA WAS INSTRUMENTAL IN IDENTIFYING SPEAKERS, COMPOSING, PRINTING AND MAILING THE ANNOUNCEMENTS AND BROCHURES. PDA REGISTERED ALL ATTENDEES, COLLECTED THE TUITION FEES, PROVIDED CONTINUING EDUCATION CREDIT TO ATTENDEES AND PAID ALL EXPENSES FOR THE PROGRAMS (I.E., SPEAKERS HONORARIA, TRAVEL EXPENSES AND LUNCHES AND OTHER VENUE EXPENSES). PDA ACCOMPLISHED THESE TASKS FOR THE 2018 CE PROGRAMS (THE 2017 PROGRAMS WERE ALREADY ESTABLISHED AND ADVERTISED BY PCDS AT THE TIME OF THE FINALIZATION OF THE CONTRACT). A COPY OF THE CONTRACT WAS FURNISHED TO THE AUDITORS IN FEB. 2019. FORM 990, PART VI, SECTION A, LINE 4 TWO CHANGES TO BYLAWS AS OF 1/1/18: BYLAWS WERE CHANGED TO ELIMINATE THE OFFICE OF HISTORIAN. ALSO, ADDED UNDER ARTICLE 3, SECTION 3.1.8 ANY EX OFFICIO MEMBER(S) OF THE BOARD MAY SERVE AS A VOTNG MEMBER FOR THE PURPOSE OF REACHING A QUORUM AT ANY DULY CONVENED MEETING OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE, LIFE AND RETIRED ARE THE CLASSES OF MEMBERS WITH THE RIGHT TO ELECT THE MEMBERS OF THE BOARD OF GOVERNORS AS WELL AS TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE, LIFE, AND RETIRED ARE THE CLASSES OF MEMBERS OF THE ORGANIZATION THAT HAVE THE RIGHT TO VOTE FOR OFFICERS AND MEMBERS OF THE BOARD OF GOVERNORS, AS WELL AS ANY ITEMS OF BUSINESS THAT ARE ON THE AGENDA AT THE ANNUAL BUSINESS MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE DECISION BY THE BOARD OF GOVERNORS TO AMEND THE CONSTITUTION & BYLAWS REQUIRES APPROVAL AT AN ANNUAL BUSINESS MEETING BY A TWO-THIRDS AFFIRMATIVE VOTE OF THE ELIGIBLE MEMBERS PRESENT. THE ELIGIBLE CLASSES OF MEMBERS INCLUDE THE ACTIVE, LIFE AND RETIRED MEMBERS WHO ALL HAVE THE RIGHT TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF GOVERNORS AND THE FINANCE COMMITTEE, AS WELL AS THE EXECUTIVE DIRECTOR. THE FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE. ALL INDIVIDUALS HAVE THE OPPORTUNITY TO COMMENT AND ASK QUESTIONS PRIOR TO THE APPROVAL BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C ALL ELECTED OFFICERS, GOVERNORS, COUNCIL AND COMMITTEE CHAIRPERSONS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. EITHER THE INDIVIDUAL WOULD DECLARE A CONFLICT OF INTEREST ON A CERTAIN MATTER TO BE CONSIDERED BY THE BOARD OR THE BOARD OF GOVERNORS WOULD MAKE THE DETERMINATION AND REVIEW THE CONFLICT. IF ANY INDIVIDUAL BELIEVES HE OR SHE MAY HAVE A CONFLICT OF INTEREST, THE INDIVIDUAL SHALL PROMPTLY AND FULLY DISCLOSE THE POSSIBLE CONFLICT AND SHALL REFRAIN FROM PARTICIPATING IN ANY WAY IN ANY MATTER IN WHICH THE POSSIBLE CONFLICT RELATES UNTIL AND UNLESS ANY SUCH POSSIBLE CONFLICT HAS BEEN SATISFACTORILY RESOLVED. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE FINANCE COMMITTEE. PERSONS WITH CONFLICT OF INTEREST ARE NOT INVOLVED IN THE REVIEW PROCESS. THE COST OF LIVING ADJUSTMENT (COLA) INCREASES ARE USUALLY INCORPORATED INTO THE ANNUAL BUDGET (NO COLA IN 2015). THE BOARD OF GOVERNORS APPROVES THE FINAL BUDGET YEARLY. MINUTES OF THE FINANCE COMMITTEE ARE INCORPORATED INTO THE MINUTES OF THE BOARD OF GOVERNORS AND ARE RETAINED AS PERMANENT RECORDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES IN THE PROCESS SINCE THE PRIOR YEAR.