2013-10-17T14:35:51-07:00 2012-12-31 TED SOILEAU CPA LLC 5800 One Perkins Place Dr Suite 9 A Baton Rouge LA 70808 990 2012-01-01 720428263 LOUISIANA DENTAL ASSOCIATION INC LOUI 2259261986 7833 OFFICE PARK BOULEVARD BATON ROUGE LA 70809 WARD BLACKWELL 2013-10-17 true TED A SOILEAU P00852991 2257667910 X 2012 2016-02-25 16:41:14Z 695918 false false 8616 X www.ladental.org X 1929 LA LDA serves as a statewide grassroots organization its purpose is to encourage, protect the health of the public, promote the art and science of denistry and to represent the interests of the members of the dental profession and the public it serves. 21 17 8 124709 432311 408866 98918 137394 -25787 9346 72050 124909 577492 680515 0 0 348396 380060 0 0 317896 312255 666292 692315 -88800 -11800 1870075 1876088 849389 846677 1020686 1029411 LDA serves as a statewide grassroots organization its purpose is to encourage, protect the health of the public, promote the art and science of denistry and to represent the interests of the members of the dental profession and the public it serves. false false 363772 To encourage the improvement and to protect the dental profession and the health of the public. 363772 false false false false true false false false false false true false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true true true false false true 7 0 false 8 true true false false false false false false false false false false X 21 17 false false false false true true true true true false true true true true true true true true true true true true X WARD BLACKWELL 2259261986 7833 OFFICE PARK BLVD BATON ROUGE LA 70809 WARD BLACKWELL 40.00 0.00 X 103850 0 28267 DR DANNY A WEAVER 1.00 0.00 X 0 0 0 DR DAVID HILDEBRANDT 1.00 0.00 X 0 0 0 DR STEPHEN ORTEGO 1.00 0.00 X 0 0 0 DR DAVID AUSTIN 1.00 0.00 X 0 0 0 DR GARY L CASKEY 1.00 0.00 X 0 0 0 DR KENNETH SCHOTT 1.00 0.00 X 0 0 0 DR C J RICHARD JR 1.00 0.00 X 0 0 0 DR KEVIN J COLLINS 1.00 0.00 X 0 0 0 DR DENNIS R PREAU 1.00 0.00 X 0 0 0 DR NELSON P DALY 1.00 0.00 X 0 0 0 DR L KING SCOTT 1.00 0.00 X 0 0 0 DR STEPHEN A MORGAN 1.00 0.00 X 0 0 0 DRTHOMAS H PRICE 1.00 0.00 X 0 0 0 DR DAVID G BAUGHMAN 1.00 0.00 X 0 0 0 DR LIGE F DUNAWAY III 1.00 0.00 X 0 0 0 DR WILLIAM BILL HADLOCK 2.00 0.00 X 0 0 0 DR STEPHANIE B WEAVER 1.00 0.00 X 1500 0 0 DR JEFF HOOTON 1.00 0.00 X 2500 0 0 DR ROBERT E BARSLEY 2.00 0.00 X 2500 0 0 DR EDWARD J HEBERT 0.00 0.00 X 0 0 0 110350 28267 1 true false false 0 404116 4750 408866 WINTER CONFERENCE 900099 33508 33508 SUMMER CONFERENCE 900099 29005 29005 NEW DENTIST SEMINAR 900099 25140 25140 BOWDEN CONFERENCE 900099 3250 3250 ANNUAL MEETING 900099 46491 46491 137394 994 -10918 11912 0 0 16200 5652 10548 10548 10548 8353 1 8352 8352 8352 0 9950 9750 200 200 0 LABELS,TRAINING, PEER RVW 561000 33463 33463 COUNCIL ON INSURANCE 561000 19198 19198 ADMINISTRATIVE SERVICES 561000 61500 61500 114161 680515 134828 124709 12112 0 0 0 0 110350 110350 0 198204 198204 27434 10385 17049 20279 7497 12782 23793 23793 0 7590 7590 15159 15159 50000 50000 0 0 0 0 7701 7701 0 0 0 54631 54631 0 121159 121159 0 0 10923 10923 5893 5893 Postage and Shipping 4953 4953 TELEPHONE 4992 4992 BANK CHARGES 10018 10018 BUILDING REPAIRS & MAINTENANCE 10936 10936 8300 8300 692315 354022 338293 0 622503 156481 353340 693024 0 3348 7235 0 0 0 0 59383 10186 584953 263179 328629 321774 427210 622644 0 0 0 75662 64744 1870075 1876088 58170 55308 267131 250178 524088 541191 849389 846677 X 1020686 1029411 1020686 1029411 1870075 1876088 -11800 26118 -5593 X false true X true false false false false false 424593 50911 50911 73030 109242 109242 364684 157130 207554 64864 59886 4978 46163 46163 321774 DUE TO COMPONENTS & ADA 541191 541191 X 712226 26118 26118 686108 -5593 -5593 680515 692315 692315 692315 Part X Part X : FIN48 Footnote 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 be determined 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 impacting 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 positions 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 order to evaluate the impact of the tax position and the reporting and disclosure required. The requirement will apply to 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 material 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 any 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, 2012, no uncertain tax positions were determined to exist. X X false false false IRS 990, PART IV, QUESTION 35 TAXPAYER IS RELATED BY COMMON MEMBERSHIP TO SEVERAL SEPARATE TAX-EXEMPT ENTITIES AND ONE FOR PROFIT ENTITY BY STOCK OWNERSHIP. THESE RELATIONSHIPS HAVE ALL BEEN DISCUSSED 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. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST. Form 990, Part VI, Line 15b 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 15a 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 Form 990, Part VI, Line 12c 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 11b 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 7b 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 7a 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 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE ASSOCIATION IS MADE UP OF DUES PAYING MEMBER DENTISTS. DENTAL ACCESS & PREVENTION PAC 7833 OFFICE PARK BLVD BATON ROUGE LA 70809 432003687 LA 527(F)(3) NO false LOUISIANA DENTAL ASSOCIATION FOUNDATION 7833 OFFICE PARK BLVD BATON ROUGE LA 70809 721427711 LA 501(C)(3) YES NO false LA DENTAL POLITICAL ACTION COMMITEE 7833 OFFICE PARK BLVD BATON ROUGE LA 70809 720765955 LA 527(F)(3) NO false LOUISIANA DENTAL SERVICES 7833 OFFICE PARK BLVD BATON ROUGE LA 70809 721201435 MARKETING LA YES C Corp 100 100 1.00000 true false false true false false false false false false true false false false false false false true true false LOUISIANA DENTAL SERVICES q 43000 COST LOUISIANA DENTAL SERVICES j 16200 COST DENTAL ACCESS & PREVENTION PAC q 3038 COST LOUISIANA DENTAL ASSOCIATION FOUNDATION q 5500 COST LOUISIANA DENTAL ASSOCIATION FOUNDATION c 5000 COST LA DENTAL POLITICAL ACTION COMMITEE r 9750 COST LA DENTAL POLITICAL ACTION COMMITEE q 2405 COST