LOUISIANA DENTAL ASSOCIATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LOUISIANA DENTAL ASSOCIATION (EIN 72-0428263)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-09-06
- IRS object ID
- 201212509349300036
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-09-06T15:22:50-07:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TED SOILEAU CPA LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5800 One Perkins Place Dr Suite 9 A | AddressLine1 |
| City | Baton Rouge | City |
| State | LA | State |
| ZIP Code | 70808 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720428263 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUISIANA DENTAL ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LOUI | NameControl |
| Phone | 2259261986 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7833 OFFICE PARK BOULEVARD | AddressLine1 |
| City | BATON ROUGE | City |
| State | LA | State |
| ZIP Code | 70809 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WARD BLACKWELL | Name |
| Title | Executive Director | Title |
| Date Signed | 2012-09-06 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TED A SOILEAU | Name |
| Phone | 2257667910 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 803881 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Group Exemption Number | 8616 | GroupExemptionNumber |
| Organization501c | X | Organization501c |
| Web Site | www.ladental.org | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1929 | YearFormation |
| State Legal Domicile | LA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 8 | TotalNbrEmployees |
| Total Gross UBI | 75294 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -24073 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 437255 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 432311 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 76938 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 98918 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -11812 | InvestmentIncomePriorYear |
| Investment Income Current Year | -25787 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 83980 | OtherRevenuePriorYear |
| Other Revenue Current Year | 72050 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 586361 | TotalRevenuePriorYear |
| Total Revenue Current Year | 577492 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 339660 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 348396 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 252675 | OtherExpensePriorYear |
| Other Expenses Current Year | 317896 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 592335 | TotalExpensesPriorYear |
| Total Expenses Current Year | 666292 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5974 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -88800 | RevenuesLessExpensesCY |
| Total Assets BOY | 2004258 | TotalAssetsBOY |
| Total Assets EOY | 1870075 | TotalAssetsEOY |
| Total Liabilities BOY | 901705 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 849389 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1102553 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1020686 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 230058 | Expense |
| Description | To encourage the improvement and to protect the dental profession and the health of the public. | Description |
| Total Program Service Expense | 230058 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 8 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WARD BLACKWELL | NamePerson |
| Telephone Number | 2259261986 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7833 OFFICE PARK BLVD | AddressLine1 |
| City | BATON ROUGE | City |
| State | LA | State |
| ZIP Code | 70809 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | FormerFormer |
|---|---|---|---|---|---|---|---|
| WARD BLACKWELL | |||||||
| Executive Direc | 40.00 | X | 101000 | 0 | 10368 | ||
| DR DAVID AUSTIN | |||||||
| EDITOR-LDA JOUR | 1.00 | X | 0 | 0 | 0 | ||
| DR STEPHANIE B WEAVER | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR GARY L CASKEY | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR JEFF HOOTEN | |||||||
| PRESIDENT ELECT | 1.00 | X | 1500 | 0 | 0 | ||
| DR KENNETH SCHOTT | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR L KING SCOTT | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR KEVIN J COLLINS | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR DENNIS R PREAU | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR NELSON P DALY | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR PAUL C HARGIS | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DRTHOMAS H PRICE | |||||||
| Spker of House | 1.00 | X | 0 | 0 | 0 | ||
| DR DAVID G BAUGHMAN | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR LIGE F DUNAWAY III | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DR WILLIAM BILL HADLOCK | |||||||
| President | 2.00 | 2500 | 0 | 0 | X | ||
| DR ROBERT E BARSLEY | |||||||
| Sec-Treas | 2.00 | 2500 | 0 | 0 | X | ||
| DR EDWARD J HEBERT | |||||||
| PRESIDENT | 1.00 | 0 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 107500 | TotalReportableCompFromOrg |
| Total Other Compensation | 10368 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 424561 | MembershipDues |
| Fundraising Events | 4750 | FundraisingEvents |
| All Other Contributions | 3000 | AllOtherContributions |
| Total Contributions | 432311 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| WINTER CONFERENCE | 900099 | 16648 | 16648 |
| NEW DENTIST SEMINAR | 900099 | 26029 | 26029 |
| CE HEBERT SUMMER CONF | 900099 | 23666 | 23666 |
| BOWDEN CONFERENCE | 900099 | 3250 | 3250 |
| ANNUAL MEETING | 900099 | 29325 | 29325 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 98918 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -6979 | TotalRevenueColumn |
| Exclusion | -$6,979 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16200 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 10835 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 5365 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5365 | TotalRevenueColumn |
| Unrelated Business Revenue | 5365 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 188342 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 207150 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -18808 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -18808 | TotalRevenueColumn |
| Related Or Exempt Function Income | -18808 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 4960 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 4750 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 8404 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -3444 | TotalRevenueColumn |
| Exclusion | -$3,444 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| LABELS,TRAINING, PEER RVW | 561000 | 12371 | 12371 |
| COUNCIL ON INSURANCE | 561000 | 17308 | 17308 |
| ADMINISTRATIVE SERVICES | 561000 | 40250 | 40250 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 200 | TotalRevenueColumn |
| Related Or Exempt Function Income | 200 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 70129 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 577492 | TotalRevenueColumn |
| Related Or Exempt Function Income | 80310 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 75294 | UnrelatedBusinessRevenue |
| Exclusion | -$10,423 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117868 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172574 | Total |
| Management And General | 172574 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15626 | Total |
| Management And General | 15626 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21075 | Total |
| Management And General | 21075 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21253 | Total |
| Management And General | 21253 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6407 | Total |
| Management And General | 6407 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11181 | Total |
| Management And General | 11181 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45000 | Total |
| Program Services | 45000 | ProgramServices |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6574 | Total |
| Management And General | 6574 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45006 | Total |
| Program Services | 25876 | ProgramServices |
| Management And General | 19130 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159182 | Total |
| Program Services | 159182 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11030 | Total |
| Management And General | 11030 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4666 | Total |
| Management And General | 4666 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral |
|---|---|---|
| UTILITIES | 5276 | 5276 |
| TELEPHONE | 4189 | 4189 |
| Postage and Shipping | 4896 | 4896 |
| BUILDING REPAIRS & MAINTENANCE | 9649 | 9649 |
| BANK CHARGES | 3312 | 3312 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1528 | Total |
| Management And General | 1528 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 666292 | Total |
| Program Services | 230058 | ProgramServices |
| Management And General | 318366 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 156360 | BOY |
| EOY | 622503 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1196570 | BOY |
| EOY | 353340 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5784 | BOY |
| EOY | 3348 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14674 | BOY |
| EOY | 59383 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 580885 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 252256 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 339659 | BOY |
| EOY | 328629 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188301 | BOY |
| EOY | 427210 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102910 | BOY |
| EOY | 75662 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2004258 | BOY |
| EOY | 1870075 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187483 | BOY |
| EOY | 58170 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 267811 | BOY |
| EOY | 267131 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 446411 | BOY |
| EOY | 524088 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 901705 | BOY |
| EOY | 849389 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1102553 | BOY |
| EOY | 1020686 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1102553 | BOY |
| EOY | 1020686 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2004258 | BOY |
| EOY | 1870075 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -88800 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 6933 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 Pol Filed | false | Form1120PolFiled |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
| Dues Assessments | 424561 | DuesAssessments |
| Non Ded Lobby Political Current | 46115 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 46115 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 71751 | AggrAmtReportedInDuesNotices |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 109242 | OtherCostOrOtherBasis |
| Book Value | 109242 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 361984 | OtherCostOrOtherBasis |
| Depreciation | 147663 | Depreciation |
| Book Value | 214321 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 63496 | OtherCostOrOtherBasis |
| Depreciation | 58532 | Depreciation |
| Book Value | 4964 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 46163 | OtherCostOrOtherBasis |
| Depreciation | 46061 | Depreciation |
| Book Value | 102 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 328629 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO COMPONENTS & ADA | Description |
| Amount | $524,088 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 524088 | TotalOfAmounts |
| Total Revenue | 577492 | TotalRevenue |
| Total Expenses | 666292 | TotalExpenses |
| Excess Or Deficit For Year | -88800 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 6933 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 6933 | TotalAdjustments |
| Excess Or Deficit Per FS | -81867 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 577492 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 577492 | RevenueSubtotal |
| Total Revenue Per Form990 | 577492 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 666292 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 666292 | ExpensesSubtotal |
| Total Expenses Per Form990 | 666292 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X | Identifier |
| Return Reference | Part X : FIN48 Footnote | ReturnReference |
| Explanation | 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, 2011, no uncertain tax positions were determined to exist. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 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 11 | Form 990, Part VI, Line 11: 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 BYLAYS 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUISIANA DENTAL SERVICES | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7833 OFFICE PARK BLVD | AddressLine1 |
| City | BATON ROUGE | City |
| State | LA | State |
| ZIP Code | 70809 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721201435 | EIN |
| Primary Activity | MARKETING | PrimaryActivity |
| Legal Domicile State | LA | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C Corp | TypeOfEntity |
| Share Of Total Income | 100 | ShareOfTotalIncome |
| Share Of EOY Assets | 100 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| LOUISIANA DENTAL SERVICES | ||
| p | 25000 | COST |
| LOUISIANA DENTAL SERVICES | ||
| i | 16200 | COST |