DISTRICT OF COLUMBIA DENTAL SOCIETY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DISTRICT OF COLUMBIA DENTAL SOCIETY (EIN 53-0057530)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-21
- IRS object ID
- 202532949349301978
- Schema version
- 2024v5.2
- 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 | 2025-10-21T19:11:25-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521853933 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JM&M | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10500 LITTLE PATUXENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 770 | AddressLine2Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21044 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530057530 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DISTRICT OF COLUMBIA DENTAL SOCIETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DIST | BusinessNameControlTxt |
| Phone | 2023671163 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KURT GALLAGHER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2023671163 | PhoneNum |
| Signature | 2025-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TERRY A MULLEN CPA | PreparerPersonNm |
| PTIN | P01932763 | PTIN |
| Phone | 4108840220 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KURT GALLAGHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,061,220 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DCDENTAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1866 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE GROWTH OF THE DENTAL PROFESSION THROUGH EDUCATIONAL PROGRAMMING; AND TO EDUCATE THE GENERAL PUBLIC ON THE IMPORTANCE OF DENTAL HEALTH CARE BY INCREASING THE UNDERSTANDING AND APPRECIATION OF THE BENEFITS OF PROPER DENTAL HEALTH CARE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $7,536 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,500 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $313,415 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $173,411 | CYProgramServiceRevenueAmt |
| PY Investment Income | $506,042 | PYInvestmentIncomeAmt |
| CY Investment Income | $332,783 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,692 | PYOtherRevenueAmt |
| CY Other Revenue | $21,874 | CYOtherRevenueAmt |
| PY Total Revenue | $839,149 | PYTotalRevenueAmt |
| CY Total Revenue | $533,568 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,000 | 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 | $595,910 | PYOtherExpensesAmt |
| CY Other Expenses | $620,801 | CYOtherExpensesAmt |
| PY Total Expenses | $597,910 | PYTotalExpensesAmt |
| CY Total Expenses | $622,801 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $241,239 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$89,233 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,608,489 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,556,150 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $171,213 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $82,933 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,437,276 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,473,217 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE THE GROWTH OF THE DENTAL PROFESSION THROUGH EDUCATIONAL PROGRAMMING, ADVOCACY FOR OUR MEMBERS, AND RAISING THE ORAL HEALTH LITERACY OF OUR COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MONTHLY MEETINGS - DCDS' MONTHLY MEMBERSHIP MEETINGS ARE AN OPPORTUNITY TO SHARE IDEAS, INFORMATION, AND NETWORK AT NO COST TO MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP SERVICES - MEMBERSHIP SERVICES CONSIST OF ACTIVITIES RELATED TO PROVIDING SUPPORT TO CURRENT DCDS MEMBERS, INCLUDING: PROCESSING APPLICATIONS, RENEWALS, CONTINUING EDUCATION ("CE"), LICENSE/REGISTRATION ISSUES, AND ANY INTERACTIONS WITH AMERICAN DENTAL ASSOCIATION ("ADA"). | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVOCACY AND LEGISLATION - DCDS PARTICIPATES IN THE AMERICAN DENTAL ASSOCIATION'S STATE PUBLIC AFFAIRS PROGRAM WHICH PROVIDES STRATEGIC ADVICE TO DEAL WITH LEGISLATIVE AND REGULATORY ISSUES IN WASHINGTON, DC AND SUPPLEMENTS THE ADVOCACY RESOURCES AVAILABLE TO DCDS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| DescDesc |
|---|
| NEWSLETTER - THE DISTRICT OF COLUMBIA DENTAL SOCIETY NEWSLETTER IS THE OFFICIAL PUBLICATION OF DCDS. EDITORIAL COVERAGE CONTAINS INFORMATION ON THE MONTHLY MEETING SCIENTIFIC PROGRAM, DCDS ACTIVITIES, LEGISLATIVE AND REGULATORY ISSUES, COMMUNITY ACTIVITIES, AS WELL AS NEWS OF GENERAL INTEREST. |
| SYMPOSIUM FOR LICENSURE - DCDS HOLDS AN ANNUAL MEETING THAT PROVIDES ALL OF THE DC LICENSURE REQUIREMENTS FOR DENTISTS, HYGIENISTS, AND ASSISTANTS. DCDS DID NOT HOLD THE SYMPOSIUM FOR LICENSURE DURING 2024. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023671163 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DR IOANA BETTIOS | ||||||
| PRESIDENT UNTIL JANUARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR CHERYL BAPTISTE PRESIDENT- | ||||||
| ELECT UNTIL JAN., THEN PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR HILLARY HOCHMAN VP | ||||||
| UNTIL JAN., THEN PRESIDENT-ELECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR KIM MENHINICK | ||||||
| VICE PRESIDENT AS OF JANUARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR EUGENE GIANNINI | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR SALLY CRAM | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR CHRIS LOUKAITIS | ||||||
| PAST PRESIDENT APPOINTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR LUCCIOLA LAMBRUSCHINI | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR CLARE MCGORRY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR LUKE SCHWARTZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR CHARLES COULTER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR ALLEN ROBINSON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR KATIE CLARK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR ANNA BETTIOS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR NAGHMEH NINA LATIFI | ||||||
| BOARD MEMBER AS OF JANUARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR CHAD JONES | ||||||
| BOARD MEMBER UNTIL JANUARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR ALIYA B KASSAM | ||||||
| BOARD MEMBER UNTIL JANUARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR KURT GALLAGHER | ||||||
| EXECUTIVE DIRECTOR | 20.00 | 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 | SMITHBUCKLIN | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 3RD FLOOR NORTH | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT, INCLUD. EXEC. DIR. SERVICES | ServicesDesc |
| Compensation | $430,627 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $5,500 | AllOtherContributionsAmt |
| Total Contributions | $5,500 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $153,219 | $153,219 | |
| MONTHLY MEETINGS | 900099 | $12,656 | $12,656 | |
| ADVERTISING | 900099 | $7,536 | $7,536 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $173,411 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,753 | TotalRevenueColumnAmt |
| Exclusion | $98,753 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,874 | TotalRevenueColumnAmt |
| Exclusion | $21,874 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $761,682 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $527,652 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $234,030 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $234,030 | TotalRevenueColumnAmt |
| Exclusion | $234,030 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $533,568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $165,875 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $7,536 | UnrelatedBusinessRevenueAmt |
| Exclusion | $354,657 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,000 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $410,010 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,121 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,628 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,071 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,779 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,130 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,635 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,834 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,112 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROFESSIONAL DEVELOPMEN | $4,510 |
| STORAGE | $1,901 |
| MISCELLANEOUS EXPENSES | $1,433 |
| DUES AND SUBSCRIPTIONS | $1,108 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $622,801 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,792 | BOYAmt |
| EOY | $89,104 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,779 | BOYAmt |
| EOY | $64,466 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,367 | BOYAmt |
| EOY | $11,625 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,946 | BOYAmt |
| EOY | $709 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,757,492 | BOYAmt |
| EOY | $4,046,441 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,616 | BOYAmt |
| EOY | $341,526 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,497 | BOYAmt |
| EOY | $2,279 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,608,489 | BOYAmt |
| EOY | $4,556,150 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,311 | BOYAmt |
| EOY | $40,160 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,902 | BOYAmt |
| EOY | $42,773 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,213 | BOYAmt |
| EOY | $82,933 | 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 | $4,437,276 | BOYAmt |
| EOY | $4,473,217 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,437,276 | BOYAmt |
| EOY | $4,473,217 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,608,489 | BOYAmt |
| EOY | $4,556,150 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$89,233 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $125,174 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $153,219 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $6,196 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $9,613 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $15,809 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $5,056 | AggregateReportedDuesNtcAmt |
| Carried Over | $10,753 | CarriedOverAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CORPORATE BONDS | Desc |
| Book Value | $341,526 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $341,526 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $617,114 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $125,174 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $125,174 | RevenueNotReportedAmt |
| Revenue Subtotal | $491,940 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $41,628 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $41,628 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $533,568 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $581,173 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $581,173 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $41,628 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $41,628 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $622,801 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | DCDS BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEEDED TO BE RECORDED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE SOCIETY CONTRACTS WITH SMITHBUCKLIN CORPORATION TO PROVIDE EXECUTIVE DIRECTOR SERVICES AND MANAGEMENT OF THE ORGANIZATION. THE AMOUNT PAID TO SMITHBUCKLIN CORPORATION FOR THE PERIOD ENDED DECEMBER 31, 2024, TOTALED $410,010 INCLUDING $91,000 FOR EXECUTIVE MANAGEMENT. THE BOARD OF DIRECTORS OVERSEES SMITHBUCKLIN CORPORATION'S PERFORMANCE UNDER THE CONTRACT. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE 2024 BYLAW AMENDMENTS INTRODUCED SEVERAL STRUCTURAL AND PROCEDURAL UPDATES. A NEW PROVISION AUTHORIZES THE BOARD TO APPROVE PILOT PROGRAMS OF LIMITED SCOPE THAT MAY TEMPORARILY OVERRIDE EXISTING BYLAWS, WITH A MAXIMUM DURATION OF THREE YEARS. THE FISCAL YEAR FOR INTERNAL FINANCIAL REPORTING WAS CHANGED FROM SEPTEMBER-AUGUST TO A CALENDAR YEAR, AND OFFICER INSTALLATION TIMING WAS ADJUSTED SO ELECTIONS ARE ANNOUNCED AT YEAR-END BUT OFFICERS ARE INSTALLED AT THE FIRST MEETING OF THE YEAR. ELECTION PROCEDURES NOW ALLOW FOR ELECTRONIC BALLOTING WITH DETAILED ABSENTEE BALLOT PROVISIONS, AND BYLAW AMENDMENT PROCEDURES WERE EXPANDED TO PERMIT ELECTRONIC VOTING IF CERTAIN PARTICIPATION THRESHOLDS ARE MET. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOCIETY HAS MEMBERS WHO ARE DENTISTS AND MUST ALSO BE MEMBERS OF THE AMERICAN DENTAL ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL ACTIVE, ACTIVE LIFE, RETIRED LIFE, AND RETIRED MEMBERS IN GOOD STANDING SHALL HAVE VOTING PRIVILEGES AND SHALL BE ELIGIBLE FOR ELECTION OR APPOINTMENT FOR ANY OFFICE OR COMMITTEE OF THE SOCIETY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY PROPOSED AMENDMENT TO THE ORGANIZATION'S BYLAWS MUST BE VOTED ON AND APPROVED BY EITHER (A) A 2/3 VOTE OF MEMBERS WITH VOTING PRIVILEGES PRESENT AT ANY REGULAR OR SPECIAL MEETING WITH A QUORUM, OR (B) A 2/3 VOTE OF MEMBERS WITH VOTING PRIVILEGES CASTING A BALLOT IN AN ELECTRONIC VOTE WITH AT LEAST 15 PERCENT MEMBERSHIP PARTICIPATION. MEMBERS MAY ALTERNATIVELY REQUEST AND CAST AN ABSENTEE BALLOT, WHICH MUST BE RECEIVED BY THE SOCIETY OFFICE AT LEAST TWO DAYS PRIOR TO THE CLOSE OF THE VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR, ALONG WITH STAFF OF SMITHBUCKLIN CORPORATION, REVIEWS THE 990. A COPY IS THEN SENT TO THE FULL BOARD PRIOR TO SIGNING AND FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION C, LINE 19 | NO DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION. |
| FORM 990, PART 12, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED EITHER ITS AUDIT OVERSIGHT PROCESS OR ITS INDEPENDENT AUDITOR SELECTION PROCESS FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| DC DENTAL SOCIETY FOUNDATION | ||||||||||
| 2001 K ST NW SUITE 300 | WASHINGTON | DC | 20006 | 521865605 | EDUCATION | DC | 501(C)(3) | LINE 7 | DISTRICT OF COLUMBIA DENTAL SOCIETY | Yes (1) |
| DISTRICT OF COLUMBIA DENTAL SOCIETY RELIEF FUND | ||||||||||
| 2001 K ST NW SUITE 300 | WASHINGTON | DC | 20006 | 526068034 | CHARITABLE ASSITANCE | DC | 501(C)(3) | LINE 7 | DISTRICT OF COLUMBIA DENTAL SOCIETY | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |