2024-07-03T07:57:30-05:00 2024-01-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-02-01 816916597 SOUTH CAROLINA DENTAL ASSOCIATION GROUP INSURANCE TRUST SOUT 8037502277 120 STONEMARK LN COLUMBIA SC 29072 JOHN P LATHAM EXECUTIVE DIRECTOR 8037502277 2024-07-02 1 JOHN LATHAM 999009999 0 KAREN COLSCH CPA P00106450 7049985200 2024-07-02 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOHN P LATHAM 120 STONEMARK LN COLUMBIA SC 29072 11399269 0 X WWW.SCDA.ORG X 2017 SC TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS 5 5 0 5 0 0 0 0 11785870 11399269 0 0 0 0 11785870 11399269 0 0 11755870 11339285 0 0 0 0 0 27413 36113 11783283 11375398 2587 23871 177236 136075 143333 78301 33903 57774 X TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE MEMBERS AND EMPLOYEES OF THE SOUTH CAROLINA DENTAL ASSOCIATION (SCDA), AS WELL AS QUALIFYING DEPENDENTS OF SCDA, BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES. 0 0 BEGINNING MARCH 1, 2017, SCDA BEGAN PROVIDING GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE MEMBERS AND EMPLOYEES OF SCDA, AS WELL AS QUALIFYING DEPENDENTS OF SCDA, BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES. THE TRUST PROGRAM IS OVERSEEN BY AN ELECTED BOARD OF TRUSTEES (TRUSTEES). THE TRUSTEES TOGETHER WITH THE SCDA PERFORM ALL OF THE ACTIVITIES REQUIRED TO ADMINISTER THE TRUST AND MAKE DECISIONS ON THE ON-GOING OPERATIONS OF THE TRUST IN THE BEST INTEREST OF THE PARTICIPANTS.THE PROGRAM ACTIVITIES INCLUDE THE FOLLOWING:-- THE SELECTION OF INSURANCE CARRIERS, BENEFIT PLANS AND BENEFIT LEVELS IN SOME SITUATIONS;-- THE SELECTION AND APPOINTMENT OF VENDORS INCLUDING BANKING SERVICES, CONTRACT ADMINISTRATOR, INVESTMENT MANAGER IF NEEDED, AUDITOR, AND ATTORNEY;-- THE SALES, AND MARKETING OF THE PROGRAM INCLUDING THE DEVELOPMENT OF COMMUNICATION MATERIALS, AND THE USE OF OUTSIDE SALES AGENTS IF NEEDED; AND-- THE GENERAL MANAGEMENT OF TRUST FUNDS AND ASSETS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X JOHN P LATHAM EXECUTIVE DIRECTOR 8037502277 120 STONEMARK LN COLUMBIA SC 29072 DR CRAIG LITTLE TRUSTEE 1.00 X 0 0 0 DR DAVID BABB TRUSTEE 1.00 X 0 0 0 DR LYNN WALLACE TRUSTEE 1.00 X 0 0 0 DR VAUGHN PARFITT TRUSTEE 1.00 X 0 0 0 JOHN P LATHAM EXECUTIVE DIRECTOR 1.00 40.00 X 0 158433 25821 0 158433 25821 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 525100 11340626 11340626 COBRA CONTRIBUTIONS 525100 58643 58643 11399269 11399269 11399269 0 0 11339285 15225 7484 6708 MISCELLANOUS 6696 11375398 141245 99592 29849 28537 6142 7946 177236 136075 55042 54971 88291 23330 143333 78301 X 0 0 0 0 33903 57774 33903 57774 177236 136075 23871 0 X X 0 1 X 1 0 0 DEPOSITS 23330 23330 X 11399269 0 11399269 0 11399269 11377213 1815 1815 11375398 0 11375398 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE ATTRIBUTABLE TO INSURANCE PREMIUMS PAYABLE 1,815. 0 0 0 JOHN P LATHAM EXECUTIVE DIRECTOR 0 158433 0 0 0 0 0 23765 0 2056 0 184254 0 0 PART I, LINE 3 ALL OF THE COMPENSATION REPORTED ON THE FORM 990 AND SCHEDULE J IS FROM A RELATED PARTY TO THEIR EMPLOYEE, FOR SERVICES RENDERED TO THE RELATED PARTY. NONE OF THE COMPENSATION IS FROM OR FOR SERVICES RENDERED TO THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990, AND THEN PROVIDES A COPY OF THE FORM 990 TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990, AND THEN PROVIDES A COPY OF THE FORM 990 TO THE BOARD PRIOR TO FILING. 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