SPECIAL CARE DENTISTRY ASSOCIATION NFP: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SPECIAL CARE DENTISTRY ASSOCIATION NFP (EIN 36-3580171)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-09
- IRS object ID
- 201411609349300541
- Schema version
- 2013v3.0
- 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 | 2014-06-09T14:21:35-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 W 22ND ST STE 1100 | AddressLine1 |
| City | OAK BROOK | City |
| State | IL | State |
| ZIP Code | 60523 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363580171 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECIAL CARE DENTISTRY ASSOCIATION NFP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPEC | BusinessNameControlTxt |
| Phone | 3126735832 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH SUITE 2000 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KRISTIN DEE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3126735832 | PhoneNum |
| Signature | 2014-06-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GREGORY S ADAMS | PreparerPersonNm |
| PTIN | P00095597 | PTIN |
| Phone | 6305738600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KRISTIN DEE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE SUITE 2000 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $524,249 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SCDAONLINE.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE PATIENT DENTAL CARE FOR DISABLED, AGED OR OTHER SPECIAL CARE SETTING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 52 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $178,832 | PYContributionsGrantsAmt |
| CY Contributions Grants | $203,050 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $310,344 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $314,899 | CYProgramServiceRevenueAmt |
| PY Investment Income | $727 | PYInvestmentIncomeAmt |
| CY Investment Income | $610 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,881 | PYOtherRevenueAmt |
| CY Other Revenue | $5,690 | CYOtherRevenueAmt |
| PY Total Revenue | $498,784 | PYTotalRevenueAmt |
| CY Total Revenue | $524,249 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | 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 | $479,199 | PYOtherExpensesAmt |
| CY Other Expenses | $509,982 | CYOtherExpensesAmt |
| PY Total Expenses | $479,199 | PYTotalExpensesAmt |
| CY Total Expenses | $509,982 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,585 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $14,267 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $520,007 | TotalAssetsBOYAmt |
| Total Assets EOY | $448,619 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $138,269 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $52,614 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $381,738 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $396,005 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ACT AS A CENTRAL FOCUS FOR DIVERSE INDIVIDUALS AND GROUPS WITH A COMMON INTEREST IN ORAL HEALTH FOR PEOPLE WITH SPECIAL NEEDS AND DIRECT ITS RESOURCES ACCORDINGLY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $30,754 | ExpenseAmt |
| Revenue | $23,623 | RevenueAmt |
| Desc | PUBLICATION OF BI-MONTHLY JOURNAL "SPECIAL CARE IN DENTISTRY". | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $102,775 | ExpenseAmt |
| Revenue | $192,099 | RevenueAmt |
| Desc | EDUCATIONAL CONFERENCES/PROGRAMS WHICH PROVIDE MEMBERS THE OPPORTUNITIES TO OBTAIN THE LATEST INFORMATION REGARDING DENTAL CARE OF HANDICAPPED, GERIATRIC AND HOSPITAL PATIENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $24,701 | ExpenseAmt |
| Revenue | $86,677 | RevenueAmt |
| Desc | ADMINISTRATION OF THE AAHD OUTCOME EXAMINATION WHICH HELPS PROGRAM DIRECTORS MEET ADA ACCREDITATION OF THEIR POSTGRADUATE PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $12,500 | RevenueAmt |
| Desc | DIPLOMATE PROGRAM AND AWARDS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $12,500 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $158,230 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3126735832 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE SUITE 2000 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MAUREEN M ROMER | ||||||
| IMMEDIATE PAST PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KENNETH M FEDOR | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON GRINTER | ||||||
| PRESIDENT - ELECT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NANCY DOUGHERTY | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIRIAM ROBBINS | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM STEWART | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CARLOS F SALINAS | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY HICKS | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT W SHORE | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KRISTIN DEE | ||||||
| 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 CORPORATION | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT | ServicesDesc |
| Compensation | $317,675 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $203,050 | MembershipDuesAmt |
| Total Contributions | $203,050 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NATIONAL CONFERENCE | 611710 | $192,099 | $192,099 |
| EXAM FEES | 611710 | $86,677 | $86,677 |
| PUBLICATIONS | 611710 | $23,623 | $23,623 |
| DIPLOMATE PROGRAM | 900099 | $10,500 | $10,500 |
| AWARDS | 900099 | $2,000 | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $314,899 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $610 | TotalRevenueColumnAmt |
| Exclusion | $610 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $5,690 | TotalRevenueColumnAmt |
| Exclusion | $5,690 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,690 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $524,249 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $314,899 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,300 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,632 | TotalAmt |
| Management And General | $273,632 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88 | TotalAmt |
| Management And General | $88 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,652 | TotalAmt |
| Management And General | $22,652 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,445 | TotalAmt |
| Management And General | $6,445 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,120 | TotalAmt |
| Management And General | $18,120 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,453 | TotalAmt |
| Management And General | $6,453 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,775 | TotalAmt |
| Program Services | $102,775 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,450 | TotalAmt |
| Management And General | $3,450 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PUBLICATIONS EXPENSE | $30,754 | $30,754 | |
| TEST DEVELOPMENT/SCORIN | $24,701 | $24,701 | |
| BANK CHARGES | $13,723 | $13,723 | |
| ADWARDS | $3,711 | $3,711 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,478 | TotalAmt |
| Management And General | $3,478 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $509,982 | TotalAmt |
| Program Services | $158,230 | ProgramServicesAmt |
| Management And General | $351,752 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,117 | BOYAmt |
| EOY | $252,226 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,592 | BOYAmt |
| EOY | $153,202 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500 | BOYAmt |
| EOY | $7,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,798 | BOYAmt |
| EOY | $36,191 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,007 | BOYAmt |
| EOY | $448,619 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,619 | BOYAmt |
| EOY | $3,479 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,650 | BOYAmt |
| EOY | $49,135 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,269 | BOYAmt |
| EOY | $52,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,243 | BOYAmt |
| EOY | $392,760 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,495 | BOYAmt |
| EOY | $3,245 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,738 | BOYAmt |
| EOY | $396,005 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,007 | BOYAmt |
| EOY | $448,619 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $14,267 | ReconcilationRevenueExpnssAmt |
| 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $222,136 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $214,017 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,617 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $178,832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $203,050 | CurrentTaxYearAmt |
| Total | $1,036,652 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $337,961 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $307,248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $306,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $310,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $314,899 | CurrentTaxYearAmt |
| Total | $1,576,872 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $560,097 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $521,265 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $525,037 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $489,176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $517,949 | CurrentTaxYearAmt |
| Total | $2,613,524 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,613,524 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $892 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $862 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $813 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $610 | CurrentTaxYearAmt |
| Total | $3,904 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $892 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $862 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $813 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $610 | CurrentTaxYearAmt |
| Total | $3,904 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,364 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,182 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,643 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,881 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,690 | CurrentTaxYearAmt |
| Total | $82,760 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $584,353 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $544,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $548,493 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $498,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $524,249 | CurrentTaxYearAmt |
| Total | $2,700,188 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96320 | PublicSupportPY509Pct |
| Investment Income CY | 0.00140 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00250 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $524,249 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $524,249 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $524,249 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $509,982 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $509,982 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $509,982 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCDA FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. SCDA HAS DETERMINED THAT IT IS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. THE FEDERAL AND STATE TAX RETURNS OF SCDA FOR 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | SMITHBUCKLIN CORPORATION IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN IS $317,675. |
| FORM 990, PART VI, SECTION A, LINE 6 | PER THE ORGANIZATION'S BY-LAWS REGULAR MEMBERSHIP IS OPEN TO DENTISTS, DENTAL HYGIENISTS AND OTHER ORAL HEALTHCARE PROFESSIONALS WHO PRACTICES, TEACH, CONSULT OR ADMINISTER WITHIN THE AREA OF SPECIAL CARE DENTISTRY. |
| FORM 990, PART VI, SECTION A, LINE 7A | PER THE ORGANIZATION'S BY-LAWS, REGULAR MEMBERS SHALL HAVE THE RIGHT TO VOTE FOR BOARD MEMBERS OF ALL COMPONENTS. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE RETURN IS PROVIDED TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION AND THE ORGANIZATION'S MANAGEMENT COMPANY FOR REVIEW. THE RETURN IS REVIEWED BY CHECKING THAT AMOUNTS SHOWN ARE ACCURATE AND COMPLETE. ANY DISCREPANCIES ARE DISCUSSED BEFORE RETURN IS FILED. ONCE THESE ARE CLEARED, RETURN IS FILED WITH PROPER AUTHORITIES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGRANIZATION REQUIRES THAT ALL SPEAKERS MAKING A PRESENTATION COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. ALL FORMS ARE REVIEWED FOR COMPLETENESS AND ACCURACY BEFORE THE SPEAKER PRESENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| PART XII, LINE 2C | THE ORGANIZATION DID NOT CHANGE THE OVERSIGHT PROCESS FOR THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT DURING THE YEAR. |