2024-05-15T11:17:37-07:00 2023-06-30 270623664 CULLARI CARRICO LLC 55 LANE ROAD SUITE 300 FAIRFIELD NJ 07004 990 2022-07-01 510161701 INTERNATIONAL CONGRESS OF ORAL IMPLANTOLOGISTS INTE 9737836300 ONE BRIDGE PLAZA 950 FORT LEE NJ 07024 BETTY LUKACS Executive Dir. 2024-05-14 true BETTY LUKACS 999009999 true JASON CULLARI P00730709 9734063955 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z DR ADY PALTI ONE BRIDGE PLAZA 950 FORT LEE NJ 07024 7692315 false X WWW.ICOI.ORG X 1975 DC TO FOSTER THE ADVANCEMENT OF THE SCIENCE AND ART OF ORAL IMPLANTOLOGY THROUGH RESEARCH AND EDUCATION. 5 5 7 9 0 2018483 1758303 623743 1756920 366184 294427 3025 1271 3011435 3810921 82529 60650 0 871362 999751 0 290009 2077435 3585276 3031326 4645677 -19891 -834756 11675726 11754227 1226532 1030511 10449194 10723716 TO FOSTER THE ADVANCEMENT OF THE SCIENCE AND ART OF ORAL IMPLANTOLOGY IN ALL OF ITS PHASES THROUGHOUT THE WORLD; TO FOSTER RESEARCH AND EDUCATION; TO IMPROVE PATIENT AWARENESS THROUGH EDUCATION; TO OPTIMIZE PATIENT CARE; TO FOSTER ETHICAL STANDARDS; TO GENERALLY DO ALL SUCH ACTS THAT ARE CONSISTENT WITH PROMOTING THE EXCHANGE OF CURRENT AND INNOVATIVE DENTAL IMPLANT-RELATED CONCEPTS, IDEAS AND EVIDENCE-BASED PROCEDURES, AS WELL AS BASIC AND CLINICAL RESEARCH IN ALL AREAS OF ORAL IMPLANTOLOGY; AND TO HONOR THOSE WHO HAVE MADE SIGNIFICANT CONTRIBUTIONS TO THE SCIENCE AND ART OF ORAL IMPLANTOLOGY. false false 3320748 32750 3496912 EDUCATION (MEETINGS) - TO SERVE THE NEEDS OF ALL OF OUR MEMBERS, INCLUDING EACH SEGMENT OF THE DENTAL IMPLANT TEAM, AND TO PROVIDE THEM WITH HIGH QUALITY EDUCATION TO BETTER SERVE THEIR PATIENTS. 27900 27900 RESEARCH - TO SUBSTANTIALLY ADVANCE THE SCIENCE AND QUALITY OF THE PRACTICE OF IMPLANT DENTISTRY BY SUPPORTING CLINICAL AND BASIC RESEARCH AND REPORT THE FINDINGS TO OUR MEMBERSHIP. 3348648 true false false false false false false false false false true false false false false true true false false true true false false false false false false true true true false false false false false false false false false false false false false false false false false true 50 7 false 7 true false true OC false false false false false 0 false false false false false false false X 5 5 true false false false false false false true true false true true true true true true true true true true false DC NJ X BETTY LUKACS 9737836300 55 LANE ROAD SUITE 305 FAIRFIELD NJ 07004 BETTY LUKACS Executive Dir. 40.00 0.00 X X 320000 0 22621 DR ADY PALTI Chairman 32.00 0.00 X X 294000 0 0 TARA CARUANA Secretary 40.00 0.00 X X 124500 0 15792 DR AVI SCHETRITT ADIA Director 5.00 0.00 X 24000 0 0 NICK ELIAN IDREF Co-Chair 5.00 0.00 X 0 0 0 DR THOMAS GIBLIN President 1.00 0.00 X 0 0 0 RICK FERGUSON PRESIDENT-ELECT 1.00 0.00 X 0 0 0 DR SANG-CHOON CHO IDREF Chairman 5.00 0.00 X 0 0 0 DR JOHN P GIBLIN Director 1.00 0.00 X 0 0 0 PROF GILBERTO SAMMARTINO Director 1.00 0.00 X 0 0 0 DR GERARD SCORTECCI Director 1.00 0.00 X 0 0 0 DR KONSTANTINOS VALAVANIS Director 1.00 0.00 X 0 0 0 DR MORTAN PEREL FORMER DIRECTOR 40.00 0.00 0 0 0 762500 38413 3 true true false CULLARI CARRICO LLC 55 LANE ROAD STE 300 FAIRFIELD NJ 07004 ACCOUNTING & TAX 191586 AESTHETIC VISUAL PRODUCTION PROS LLC 8545 SW WARM SPRINGS RD LAS VEGAS OC AUDIO VISUAL FOR EVENTS 124836 ADVANCED COMPUTERS TECHNOLOGIES 120 EAGLE ROCK AVE SUITE 230 EAST HANOVER NJ 07936 INFORMATION TECHNOLOGY 106963 3 1739992 18311 1758303 CREDENTIALING 900099 398357 398357 MEETINGS AND SEMINARS 900099 1358563 1358563 1756920 268554 268554 0 0 0 3907267 3881394 25873 25873 25873 0 0 0 OTHER INCOME 900099 1271 1271 1271 3810921 1758191 294427 X 27900 27900 32750 32750 0 0 800913 360411 400456 40046 0 45034 20265 22518 2251 29001 17691 5220 6090 67120 16334 49786 1000 57683 35187 21897 599 0 0 0 0 0 0 765494 624418 102805 38271 109931 83752 5543 20636 55327 47124 7140 1063 76668 30667 38334 7667 0 131839 118655 6592 6592 30229 21160 7558 1511 0 1829703 1555248 219566 54889 0 0 22646 9059 11323 2264 17084 14521 2563 Printing and Publications 330014 227710 3300 99004 PERMITS, LICENSING AND FEES 87402 4370 81284 1748 Postage and Shipping 73865 66479 3693 3693 TELEPHONE 32326 29093 1616 1617 22748 5854 15826 1068 4645677 3348648 1007020 290009 1028111 577108 0 0 0 0 0 0 0 204246 33612 215930 192232 46344 23698 9631672 10109456 0 0 765353 1010353 0 11675726 11754227 78893 42799 1147639 987712 1226532 1030511 X 10449194 10723716 10449194 10723716 11675726 11754227 X -834756 1044354 -85769 150693 X false true X true false X 3968170 3785824 2034939 2272965 3116866 15178764 0 0 0 0 3968170 3785824 2034939 2272965 3116866 15178764 0 0 15178764 350350 297902 230266 878518 0 350350 297902 230266 878518 0 761401 640641 135188 209865 399628 2146723 5079921 4724367 2400393 2482830 3516494 18204005 0.83380 0.80730 0.04830 0.06530 X 215930 192232 23698 23698 X 4920199 1044354 150693 1195047 3725152 85769 85769 3810921 4645677 4645677 4645677 Part X : FIN48 Footnote THE ICOI FOLLOWS THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION RELATED TO THOSE TAX POSITIONS.THE ICOI DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED JUNE 30, 2022. HOWEVER, THE ICOI IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS WHICH MANAGEMENT BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE ICOI BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. THE ICOI DID NOT HAVE AMOUNTS ACCRUED FOR THE YEARS ENDING JUNE 30, 2023 AND 2022. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 EMPLOYEE RETENTION CREDIT $150693 true EUROPE 1 2 PROGRAM ACTIVITIES/HONORARIUMS MEETINGS & EDUCATION 694012 EAST ASIA & PACIFIC 0 1 GRANT/MEETINGS/HONORARIUMS EDUCATION/MEETINGS/MEMBERSHIP 71042 INDIA 0 1 PROGRAM SERVICES MEETINGS & EDUCATION 63939 MIDDLE EAST & NORTH AFRICA 0 0 PROGRAM SERVICES MEETINGS & EDUCATION/GRANT 255000 CANADA 0 0 PROGRAM ACTIVITIES/HONORARIUMS MEETINGS & EDUCATION 25250 SOUTH AMERICA 0 1 PROGRAM SERVICES MEETINGS & EDUCATION 10000 1 5 1 5 1119243 1119243 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US THE EXECUTIVE AND IDREF COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS GRANT FUNDING FOR RESEARCH IN AREAS OUTSIDE THE UNITED STATES. THERE ARE APPLICATION PROCESSES AND FOLLOW UP MEETINGS TO ENSURE GRANT FUNDS ARE USED FOR SPECIFIED PURPOSES. Part I, Line 3f - Method of Accounting GAAP BASIS/ ACCRUAL ACCOUNTING Part I, Line 3f - Investments and Expenditures REIMBURSEMENT OF EXPENDITURES FOR PROGRAM SERVICES ARE USED TO SUPPORT THE EFFORTS OF EDUCATION AND RESEARCH THROUGH MEMBERSHIP AND CONFERENCES AS STIPULATED BY THE ARTICLES OF INCORPORATION OF THE INTERNATIONAL CONGRESS OF ORAL IMPLANTOLOGY. true EASTMAN INST FOR ORAL HEALTH 625 ELMWOOD AVE ROCHESTER NY 14620 25000 0 RESEARCH 0 1 SCHOLARSHIPS 67 32750 Grantmaker's Description of How Grants are Used THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS GRANT FUNDING FOR RESEARCH IN AREAS INSIDE THE UNITED STATES. THERE ARE APPLICATION PROCESSES AND FOLLOW UP MEETINGS TO ENSURE GRANT FUNDS ARE USED FOR SPECIFIED PURPOSES. X X true true X X X false false false false false false false false false BETTY LUKACS Executive Dir. 286000 34000 11500 11121 342621 DR ADY PALTI Chairman 294000 294000 Part I, Line 1a: Relevant information in regards to selections on 1a. THE ORGANIZATION PROVIDES FIRST CLASS TRAVEL FOR BOARD MEMBERS WHO ARE DOCTORS AND WOULD UNDER NORMAL CIRCUMSTANCES FLY FIRST CLASS. FIRST CLASS TRAVEL IS APPROVED WHEN AND IF FREQUENT TRAVEL IS A NECESSITY OF THE POSITION ON THE BOARD (I.E. FREQUENT TRIPS FOR ORGANIZING AND SPEAKING AT CONFERENCES, MONITORING RESEARCH GRANTS, ETC.) TO FURTHER THE PURPOSE OF THE ORGANIZATION. Form 990, Part VI, Section A, Line 1a THE GOVERNING BODY DELEGATED BROAD AUTHORITY TO AN EXECUTIVE COMMITTEE CONSISTING OF FIVE INDIVIDUALS WHO HOLD VOTING RIGHTS Form 990, Part VI, Section A, Line 2 BETTY LUKACS, THE EXECUTIVE DIRECTOR, IS MARRIED TO DR. ADY PALTI, A DIRECTOR ON THE BOARD. Form 990, Part VI, Section B, Line 11b THE EXECUTIVE COMMITTEE ALONG WITH THE EXTERNAL ACCOUNTANT REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A MEETING IN WHICH MEMBERS MAY, AT THE TIME DISCLOSE POTENTIAL CONFLICTS. Form 990, Part VI, Section B, Line 15a COMPENSATION STUDIES (COMPARABILITY DATA) ARE PURCHASED EVERY FEW YEARS AND USED AS BENCHMARKS FOR COMPENSATION. Form 990, Part VI, Section B, Line 15b COMPENSATION STUDIES (COMPARABILITY DATA) ARE PURCHASED EVERY FEW YEARS AND USED AS BENCHMARKS FOR COMPENSATION. Form 990, Part VI, Section C, Line 19 DATA AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 EMPLOYEE RETENTION CREDIT = $150693 GOVERNANCE AS STIPULATED IN THE BY-LAWS, ONLY MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD HAVE THE AUTHORITY TO VOTE AND ACT. GENERAL MEMBERS OF THE BOARD MAY OFFER GUIDANCE AND OPINIONS TO THE EXECUTIVE COMMITTEE IN THE NORMAL COURSE OF BUSINESS OR AT MEETINGS. SCHEDULE D, PART XI & XII, LINE 4b - RECONCILIATION OF REV & EXP GRANTS TO OTHERS ARE MONITORED ON A CONSISTENT BASIS. WHEN GRANTEES BECOME AWARE THAT THEY HAVE COMPLETED THE INTENDED PURPOSE OF THE GRANT AND IF THERE ARE EXCESS FUNDS REMAINING, THOSE AMOUNTS ARE SENT BACK TO THE ORGANIZATION. THESE AMOUNTS ARE TYPICALLY NETTED AGAINST CURRENT YEAR GRANT EXPENSES ON THE FINANCIAL STATEMENTS BUT HAVE BEEN REPORTED IN GRANT REIMBURSEMENTS ON THE FORM 990.