2015-06-30T11:06:33-05:00 2014-12-31 232628828 SHECHTMAN MARKS DEVOR PC 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2014-01-01 230969355 PHILADELPHIA COUNTY DENTAL SOCIETY PHIL 2159256050 241 SOUTH 6TH STREET NO C3101 PHILADELPHIA PA 191063727 TERESA F RAVERT EXECUTIVE DIRECTOR 2159256050 2015-06-15 1 RICHARD MACCARONE P00284845 2154969200 2015-06-08 2014 2016-04-25 22:37:26Z JUDITH A MCFADDEN DMD 241 SOUTH 6TH STREET NO C3101 PHILADELPHIA PA 191063727 494463 0 X WWW.PHILCODENT.ORG X 1886 PA THE PHILADELPHIA COUNTY DENTAL SOCIETY IS A VOLUNTARY ORGANIZATION COMPRISING NEARLY 800 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. 17 17 2 68 15395 -5141 880 1126 181951 174939 33632 39480 15303 15402 231766 230947 2000 2000 0 0 135630 118802 0 0 0 149211 146656 286841 267458 -55075 -36511 1251749 1230970 50284 78723 1201465 1152247 X THE PHILADELPHIA COUNTY DENTAL SOCIETY IS A VOLUNTARY ORGANIZATION COMPRISING NEARLY 800 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 0 41898 45161 PROVIDES CONTINUING EDUCATION PROGRAMS FOR DENTISTS AND STAFF; INCLUDING TECHNICAL EXHIBITIONS OF DENTAL EQUIPMENT, SUPPLIES AND INSTRUMENTS, BENEFITING MORE THAN 500 PROFESSIONALS ANNUALLY. 22536 106286 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 945 PEOPLE. 8017 8097 THE SOCIETY CONDUCTED TWO WORKSHOPS FOR NEW DENTISTS: BUDGET, DEBT MANAGE-MENT STRATEGIES & FINANCIAL PLANNING IDEAS FOR NEW DENTISTS ON MARCH 29 AND OCTOBER 18, 2014 AS THE PRESIDENT'S PROJECT. FIFTY-ONE DENTAL STUDENTS AND NEW DENTISTS (CLASSIFIED BY THE ADA AS THOSE WHO HAVE COMPLETED THEIR FORMAL DENTAL EDUCATION WITHIN THE LAST TEN YEARS) ASSEMBLED TO HEAR INFORMATION ABOUT STRATEGIES FOR DENTAL SCHOOL DEBT MANAGEMENT AND PERSONAL FINANCIAL PLANNING. THE FOUR-HOUR SESSION WAS A FRANK DISCUSSION OF THE DIFFICULTIES MANY NEW DENTISTS FACE IN PAYING OFF STAGGERING EDUCATIONAL DEBTS, OPENING PRACTICES, BUYING HOMES AND STARTING FAMILIES AND OFFERED A VARIETY OF SOLUTIONS TO THESE DIFFICULTIES. 72451 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 1 0 1 2 1 1 1 0 0 0 0 0 0 0 X 17 17 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X EXECUTIVE DIRECTOR 2159256050 241 SOUTH 6TH STREET PHILADELPHIA PA 191063727 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 PRESIDENT 7.50 X X 0 0 0 STANLEY B TOPLAN DDS HISTORIAN 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 STANLEY W MARKIEWICZ DMD GOVERNOR 1.50 X 0 0 0 ANDREW J MRAMOR DDS PRESIDENT-ELECT 1.50 X 0 0 0 ANAND V RAO DMD PDA TRUSTEE 7.50 X 0 0 0 RENEE FENNELL DEMPSEY DMD GOVERNOR 1.50 X 0 0 0 THOMAS P NORDONE DMD GOVERNOR 1.50 X 0 0 0 SUSAN M CHIALASTRI DMD GOVERNOR 1.50 X 0 0 0 CHINCHAI HSAIO DMD GOVERNOR 1.50 X 0 0 0 MARY M TONI RUST DDS GOVERNOR 1.50 X 0 0 0 TJ FILIP DMD GOVERNOR 1.50 X 0 0 0 MICHAEL A KOUMARAS DMD GOVERNOR 1.50 X 0 0 0 TERESA F RAVERT EXECUTIVE DIRECTOR 21.00 X 48022 0 13087 48022 0 13087 0 0 0 0 0 1126 1126 MEMBERSHIP DUES 541900 106286 106286 CONTINUING EDUCATION 611430 45161 45161 DENTAL JOURNAL 541900 15395 15395 ADA MPG GRANT 541900 8017 8017 PRESIDENT'S PROJECT 541900 80 80 174939 14407 14407 288589 263516 25073 25073 25073 ROYALTY INCOME 900099 15402 15402 15402 230947 159544 15395 54882 2000 2000 61109 10332 50777 37682 3240 34442 7537 7537 5227 5227 7247 1148 6099 8000 8000 8531 8531 32211 5816 26395 8669 8669 11190 11190 21880 21880 4640 4640 CONTINUING EDUCATION 41898 41898 ADA FIELD SERVICE EXPEN 8017 8017 COMMITTEE EXPENSE 1620 1620 267458 72451 195007 0 25768 28431 48133 75656 3700 3825 4876 8097 896769 373092 540626 523677 628646 591284 1251749 1230970 11652 11662 38632 67061 50284 78723 X 1168737 1120393 32728 31854 1201465 1152247 1251749 1230970 -36511 -12707 0 X 0 1 X 1 0 1 0 0 513249 185340 327909 292654 102480 190174 70104 64510 5594 20762 20762 0 523677 X 229614 -12707 10500 2000 -207 229821 1126 1126 230947 277958 10500 10500 267458 0 267458 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. THE SOCIETY'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. PART XI, LINE 2D: NET ASSETS RELEASED FROM RESTRICTIONS INCLUDED IN REVENUE REPORTED SEPARATELY ON THE FINANCIAL STATEMENTS: $2,000. PART XI, LINE 4B: TEMPORARILY RESTRICTED CONTRIBUTIONS INCLUDED IN REVENUE REPORTED SEPARATELY ON THE FINANCIAL STATEMENTS: $1,126. FORM 990, PART VI, SECTION A, LINE 2 DR. SUSAN M. CHIALASTRI (GOVERNOR) AND DR. A.J. CHIALASTRI (SECRETARY EMERITUS) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 ON NOVEMBER 18, 2014 AT THE SOCIETY'S ANNUAL BUSINESS MEETING, CHANGES TO THE CONSITUTION & BYLAWS WERE APPROVED. THESE CHANGES TOOK PLACE JANUARY 1, 2015. THE CHANGES WERE NECESSARY TO KEEP THE SOCIETY IN CONFORMITY WITH THE NEW GOVERNANCE OF THE PENNSYLVANIA DENTAL ASSOCIATION. PDA NO LONGER HAS A HOUSE OF DELEGATES, THUS IT WAS NECESSARY TO REMOVE THOSE SECTIONS OF THE PCDS BYLAWS REFERRING TO ELECTION AND DUTIES OF PDA DELEGATES AND ALTERNATE DELEGATES. 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 11 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 2014). 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.