2024-11-15T12:50:47-06:00 2022-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-01-01 581645099 GEORGIA ACADEMY OF GENERAL DENTISTRY INC GEOR 4042997700 251 SL WHITE BOULEVARD LAGRANGE GA 30241 CHRIS COMER PRESIDENT 4042997700 2024-11-14 1 0 PAMELA D HARDISTER CPA P00240127 7703948000 2024-11-14 2022 2024-10-15 13:58:12Z X X ARIANNA AFSHARI 251 SL WHITE BOULEVARD LAGRANGE GA 30241 423081 0 X WWW.GAGD.ORG X 1985 GA TO SERVE AS A CONSTITUENT OF THE ACADEMY OF GENERAL DENTISTRY (AGD) BY PROVIDING QUALITY CONTINUING EDUCATION PROGRAMS AND OPPORTUNITIES FOR CAMARADERIE IN ORDER TO DELIVER THE HIGHEST LEVEL OF DENTAL CARE, AND BY INFORMING THE GENERAL PUBLIC OF BENEFITS OF GOOD DENTAL CARE AS WELL AS PARTICIPATING IN AN ORGANIZED EFFORT TO PROVIDE MEANINGFUL INPUT WITH REGARD TO LEGISLATION GOVERNING DENTISTRY. 11 11 0 30 0 0 65004 78249 40344 217636 83986 90295 0 9110 189334 395290 0 0 0 0 145893 201173 0 0 0 63945 115393 209838 316566 -20504 78724 1519724 1198778 9110 0 1510614 1198778 X TO SERVE AS A CONSTITUENT OF THE ACADEMY OF GENERAL DENTISTRY (AGD) BY PROVIDING QUALITY CONTINUING EDUCATION PROGRAMS AND OPPORTUNITIES FOR CAMARADERIE IN ORDER TO DELIVER THE HIGHEST LEVEL OF DENTAL CARE, AND BY INFORMING THE GENERAL PUBLIC OF BENEFITS OF GOOD DENTAL CARE AS WELL AS PARTICIPATING IN AN ORGANIZED EFFORT TO PROVIDE MEANINGFUL INPUT WITH REGARD TO LEGISLATION GOVERNING DENTISTRY. 0 1 283036 217636 CONTINUING EDUCATION PROGRAMS WERE PRESENTED THROUGHOUT THE STATE OF GA. A NEWSLETTER WAS PUBLISHED INFORMING MEMBERS OF UPCOMING EDUCATION PROGRAMS AND UPDATING MEMBERS ON CURRENT PRACTICES IN THE INDUSTRY. 283036 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 1 0 1 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 GA X RICKY LANE 4042997987 251 SL WHITE BOULEVARD LAGRANGE GA 30241 MARK SAYEG DDS VICE PRESIDENT 1.00 X X 0 0 0 ERIN PICKWICK DMD IMMEDIATE PAST PRES 1.00 X X 0 0 0 MARIANNA KOVITCH DMD PRESIDENT 1.00 X X 0 0 0 TINA HERINGTON DMD MAGD SECRETARY/TREASURER 1.00 X X 0 0 0 JOHN GALE DMD EDITOR 1.00 X X 0 0 0 RICKY LANE DDS TRUSTEE 1.00 X 0 0 0 KEN GILBERT DDS TRUSTEE 1.00 X 0 0 0 USMAN SAJID DDS TRUSTEE 1.00 X 0 0 0 CHAS PLAISANCE DMD AT-LARGE BD MEMBER 1.00 X 0 0 0 JAY KANSAL DMD AT-LARGE BD MEMBER 1.00 X 0 0 0 CHRIS COMER DMD PRESIDENT-ELECT 1.00 X X 0 0 0 ARIANNA AFSHARI EXECUTIVE DIRECTOR 1.00 X 201173 0 0 201173 0 0 1 0 1 0 0 78249 78249 CONTINUING EDUCATION 611430 217636 217636 217636 21458 21458 96628 27791 68837 68837 68837 OTHER REVENUE 900099 9110 9110 9110 395290 217636 0 99405 201173 181056 20117 775 775 1347 1347 1220 1220 77471 69724 7747 2428 2185 243 MASTERTRACK 16429 16429 BANK FEES 8153 8153 WEBHOSTING 2031 1828 203 FELLOWTRACK 1715 1715 3824 1946 1878 316566 283036 33530 0 42597 111919 119322 22800 1357805 1064059 1519724 1198778 9110 0 9110 0 X 1510614 1198778 1510614 1198778 1519724 1198778 78724 -405416 14856 0 X 0 0 0 0 1 0 0 0 0 ARIANNA AFSHARI EXECUTIVE DIRECTOR 201173 0 0 0 0 0 0 0 0 0 201173 0 0 0 ARIANNA AFSHARI EXECUTIVE DIRECTOR MISAPPROPRIATION OF ASSET 1 28503 0 PART I, LINE 1 SEE SCHEDULE O FORM 990 - AMENDED RETURN THE 2022 FORM 990 IS BEING AMENDED TO INCLUDE COMPENSATION PAID TO AN EXECUTIVE. IT WAS DISCOVERED THAT THERE WAS FRAUDULENT ACTIVITY FOR THE TAX YEAR 2022. A FORENSIC AUDITOR WAS HIRED TO INVESTIGATE THIS IN NOVEMBER 2023. THE FORENSIC AUDIT REPORTED THAT AN EXECUTIVE EMBEZZLED FUNDS FROM THE ORGANIZATION IN THE SUM OF $114,011. THE CONTRACTUAL EARNINGS WERE $87,162. A FORM 1099 WAS ISSUED TO THE EXECUTIVE FOR $201,173 WHICH INCLUDES BOTH THE CONTRACTUAL EARNINGS AND THE EXCESS BENEFIT. FORM 990, PART III, LINE 3 HIRE BY REFERRAL CAREER CENTER, CONCOURSE MARKETPLACE, PPE STORE, AND LEADERSHIP ACADEMY WERE DISCONTINUED. FORM 990, PART VI, SECTION A, LINE 3 VARIOUS MANAGEMENT AND EVENT PLANNING DUTIES ARE PERFORMED BY INDEPENDENT CONTRACTORS. FORM 990, PART VI, SECTION A, LINE 5 DURING 2023 THE BOARD OF DIRECTORS ENGAGED A FORENSIC ACCOUNTANT WHO IDENTIFIED APPROXIMATELY $259,302 IN FUNDS WHICH WERE BELIEVED TO HAVE BEEN MISAPPROPRIATED BY AN EXECUTIVE OF THE ORGANIZATION, WHO WAS SUBSEQUENTLY TERMINATED ONCE THE DIVERSION WAS DISCOVERED. OF THIS AMOUNT, $114,011 RELATED TO 2022. FORM 1099S HAVE BEEN ISSUED TO THE FORMER OFFICER RELATED TO THE MISAPPROPRIATED FUNDS. FORM 990, PART VI, SECTION A, LINE 6 GAGD IS A PROFESSIONAL MEMBERSHIP ORGANIZATION CONSISTING OF PRIMARILY GENERAL DENTISTS AND OTHER DENTAL HEALTH PROFESSIONALS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO VOTE FOR THE MEMBERS OFTHE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ONCE A DRAFT IS RECEIVED IT IS EMAILED TO THE BOARD OF DIRECTORS FOR A REVIEW PERIOD. IF THERE ARE NO ISSUES, THE BOARD THEN VOTES TO SUBMIT THE 990. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL RENEWALS OF THE POLICY ARE SIGNED AND THEN REVIEWED AT EACH BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE ON THE PREMISES IN THE FRONT OFFICE IN A "PUBLIC INSPECTION FOLDER" WHICH IS UPDATED ANNUALLY.