SPECIAL CARE DENTISTRY ASSOCIATION NFP: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SPECIAL CARE DENTISTRY ASSOCIATION NFP (EIN 36-3580171)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-10
- IRS object ID
- 201342839349300919
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-10-10T14:44:39-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363580171 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECIAL CARE DENTISTRY ASSOCIATION NFP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SPEC | NameControl |
| Phone | 3126735832 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KRISTIN DEE | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3126735832 | Phone |
| Date Signed | 2013-09-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GREGORY S ADAMS | Name |
| PTIN | P00095597 | PTIN |
| Phone | 6305738600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | KRISTIN DEE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 498784 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SCDAONLINE.ORG | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | TO IMPROVE PATIENT DENTAL CARE FOR DISABLED, AGED OR OTHER SPECIAL CARE SETTING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 55 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 218617 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 178832 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 306420 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 310344 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 813 | InvestmentIncomePriorYear |
| Investment Income Current Year | 727 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 22643 | OtherRevenuePriorYear |
| Other Revenue Current Year | 8881 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 548493 | TotalRevenuePriorYear |
| Total Revenue Current Year | 498784 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 491151 | OtherExpensePriorYear |
| Other Expenses Current Year | 479199 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 491151 | TotalExpensesPriorYear |
| Total Expenses Current Year | 479199 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 57342 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 19585 | RevenuesLessExpensesCY |
| Total Assets BOY | 431121 | TotalAssetsBOY |
| Total Assets EOY | 520007 | TotalAssetsEOY |
| Total Liabilities BOY | 68968 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 138269 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 362153 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 381738 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 31134 | Expense |
| Revenue | 29298 | Revenue |
| Description | PUBLICATION OF BI-MONTHLY JOURNAL "SPECIAL CARE IN DENTISTRY". | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 83709 | Expense |
| Revenue | 189796 | Revenue |
| Description | EDUCATIONAL CONFERENCES/PROGRAMS WHICH PROVIDE MEMBERS THE OPPORTUNITIES TO OBTAIN THE LATEST INFORMATION REGARDING DENTAL CARE OF HANDICAPPED, GERIATRIC AND HOSPITAL PATIENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 31498 | Expense |
| Revenue | 77450 | Revenue |
| Description | ADMINISTRATION OF THE AAHD OUTCOME EXAMINATION WHICH HELPS PROGRAM DIRECTORS MEET ADA ACCREDITATION OF THEIR POSTGRADUATE PROGRAMS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | 13800 | Revenue |
| Description | DIPLOMATE PROGRAM AND AWARDS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Rev | 13800 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 146341 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3126735832 | TelephoneNumber |
Address US AddressUS
| 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 | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DR L STANLEY BRYSH | ||||||
| IMMEDIATE PAST PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| MAUREEN M ROMER | ||||||
| PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| KENNETH M FEDOR | ||||||
| PRESIDENT - ELECT | 5.00 | X | X | 0 | 0 | 0 |
| JASON GRINTER | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| MIRIAM ROBBINS | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| JUNE SADOWSKY | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| CARLOS F SALINAS | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| NANCY DOUGHERTY | ||||||
| AT-LARGE MEMBER | 5.00 | X | 0 | 0 | 0 | |
| SCOTT W SHORE | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| KRISTIN DEE | ||||||
| EXECUTIVE DIRECTOR | 20.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| 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) |
|---|---|---|
| Description Of Services | MANAGEMENT | DescriptionOfServices |
| Compensation | 290860 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Membership Dues | 178832 | MembershipDues |
| Total Contributions | 178832 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| NATIONAL CONFERENCE | 611710 | 189796 | 189796 |
| EXAM FEES | 611710 | 77450 | 77450 |
| PUBLICATIONS | 611710 | 29298 | 29298 |
| DIPLOMATE PROGRAM | 900099 | 11800 | 11800 |
| AWARDS | 900099 | 2000 | 2000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 310344 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 727 | TotalRevenueColumn |
| Exclusion | $727 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISC REVENUE | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 8881 | TotalRevenueColumn |
| Exclusion | $8,881 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 8881 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 498784 | TotalRevenueColumn |
| Related Or Exempt Function Income | 310344 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $9,608 | ExclusionAmount |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 248397 | Total |
| Management And General | 248397 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25 | Total |
| Management And General | 25 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21235 | Total |
| Management And General | 21235 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9300 | Total |
| Management And General | 9300 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17737 | Total |
| Management And General | 17737 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6775 | Total |
| Management And General | 6775 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83709 | Total |
| Program Services | 83709 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3358 | Total |
| Management And General | 3358 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| TEST DEVELOPMENT/SCORIN | 31498 | 31498 | |
| PUBLICATIONS EXPENSE | 31134 | 31134 | |
| BANK CHARGES | 16064 | 16064 | |
| MISCELLANEOUS | 6417 | 6417 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3550 | Total |
| Management And General | 3550 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 479199 | Total |
| Program Services | 146341 | ProgramServices |
| Management And General | 332858 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 242738 | BOY |
| EOY | 335117 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 151865 | BOY |
| EOY | 152592 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2500 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36518 | BOY |
| EOY | 29798 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 431121 | BOY |
| EOY | 520007 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10445 | BOY |
| EOY | 10619 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58523 | BOY |
| EOY | 127650 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68968 | BOY |
| EOY | 138269 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 358408 | BOY |
| EOY | 378243 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3745 | BOY |
| EOY | 3495 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 362153 | BOY |
| EOY | 381738 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 431121 | BOY |
| EOY | 520007 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 19585 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 241945 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 222136 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 214017 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 218617 | CurrentTaxYearMinus1Year |
| Current Tax Year | 178832 | CurrentTaxYear |
| Total | 1075547 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 310790 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 337961 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 307248 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 306420 | CurrentTaxYearMinus1Year |
| Current Tax Year | 310344 | CurrentTaxYear |
| Total | 1572763 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 552735 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 560097 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 521265 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 525037 | CurrentTaxYearMinus1Year |
| Current Tax Year | 489176 | CurrentTaxYear |
| Total | 2648310 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 2648310 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3596 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 892 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 862 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 813 | CurrentTaxYearMinus1Year |
| Current Tax Year | 727 | CurrentTaxYear |
| Total | 6890 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3596 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 892 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 862 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 813 | CurrentTaxYearMinus1Year |
| Current Tax Year | 727 | CurrentTaxYear |
| Total | 6890 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 17326 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 23364 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 22182 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22643 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8881 | CurrentTaxYear |
| Total | 94396 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 573657 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 584353 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 544309 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 548493 | CurrentTaxYearMinus1Year |
| Current Tax Year | 498784 | CurrentTaxYear |
| Total | 2749596 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.96320 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.95960 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00250 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00380 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 498784 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 498784 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 498784 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 479199 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 479199 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 479199 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | SCDA FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. SCDA DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AS A RESULT OF IMPLEMENTING THE NEW REQUIREMENTS. THE FEDERAL AND STATE TAX RETURNS OF SCDA FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 $290,860. |
| 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. |