2024-11-14T15:06:50-06:00 2023-12-31 311488076 HOBE & LUCAS CPAS 6000 FREEDOM SQUARE DRIVE 550 INDEPENDENCE OH 44131 990 2023-01-01 340149820 THE GREATER CLEVELAND DENTAL SOCIETY GREA 4407171891 4807 ROCKSIDE RD 270 INDEPENDENCE OH 44131 MARGARET MORRISH EXECUTIVE DIRECTOR 4407171891 2024-11-11 1 0 GRAHAM BLACKBURN P01236734 2165248900 2024-11-11 2023 2024-10-15 13:58:12Z MARGARET MORRISH 4807 ROCKSIDE RD 270 INDEPENDENCE OH 44131 287513 0 X WWW.GCDS.ORG X 1886 OH TO SUPPORT, PROTECT, AND ADVANCE THE INTERESTS OF MEMBER DENTISTS AND THEIR PRACTICES. 25 25 3 74 23535 0 0 5000 244174 257032 21931 24973 616 508 266721 287513 0 0 0 0 0 0 0 0 0 304303 339185 304303 339185 -37582 -51672 1646098 1694581 70407 101503 1575691 1593078 TO IMPROVE THE DENTAL HEALTH OF THE PUBLIC, CULTIVATE AND PROMOTE THE ART AND SCIENCE OF DENTISTRY, AND PUBLISH DENTAL JOURNALS AND REPORTS FOR ITS MEMBERS. 0 0 5000 TO PROVIDE COMMUNICATION, EDUCATION, AND PRACTICE MANAGEMENT RESOURCE OPPORTUNITIES TO ADVANCE INDIVIDUAL DENTISTS AND THE DENTAL PROFESSION AND TO PROMOTE FELLOWSHIP AND NETWORKING AMONG ITS MEMBERS. TO PROVIDE MEETINGS, SEMINARS, AND NETWORKING OPPORTUNITIES FOR DENTAL PROFESSIONALS. TO PROVIDE AFFINITY PROGRAMS OFFERING BENEFITS TO MEMBERS 0 0 0 1 0 0 0 0 1 1 1 0 0 0 1 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 1 1 0 0 1 0 0 3 0 1 1 0 0 0 1 1 0 0 0 X 25 25 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LEE ANN PUSATERI 4407171891 4807 ROCKSIDE RD STE 270 INDEPENDENCE OH 44131 ANNE CLEMONS TRUSTEE 1.00 X 0 0 0 BRIAN GALLAGHER TRUSTEE 1.00 X 0 0 0 KENNETH CHANCE TRUSTEE 1.00 X 0 0 0 NATASHA SHERIDAN TRUSTEE 1.00 X X 0 0 0 WINNIE WONG PRESIDENT 1.00 X X 0 0 0 BRAD RABAL TRUSTEE 1.00 X 0 0 0 JOSEPH LEON TRUSTEE 1.00 X X 0 0 0 EVAN TETELMAN TRUSTEE 1.00 X 0 0 0 BRITNI SKODA PRESIDENT-ELECT 1.00 X 0 0 0 EILISH WELSH TRUSTEE 1.00 X 0 0 0 TODD COY TRUSTEE 1.00 X 0 0 0 NATHAN JUSTICE TRUSTEE 1.00 X 0 0 0 HEATHER PETROFF TRUSTEE 1.00 X 0 0 0 MARGARET MORRISH EXECUTIVE DIRECTOR 40.00 X X 0 97568 0 WEN ZHOU SECRETARY-TREASURER 40.00 X 0 0 0 RICHARD ADELSTEIN TRUSTEE 1.00 X 0 0 0 KATHERINE MYRON TRUSTEE 1.00 X 0 0 0 JOHN CARLOZZI TRUSTEE 1.00 X 0 0 0 JOSEPH CHARMAS TRUSTEE 1.00 X 0 0 0 JORDAN ROTH TRUSTEE 1.00 X 0 0 0 MATTHEW SHAUGHNESSY TRUSTEE 1.00 X 0 0 0 YING AN TRUSTEE 1.00 X 0 0 0 NATHANIEL TAYLOR TRUSTEE 1.00 X 0 0 0 THOMAS KIMBERLY TRUSTEE 1.00 X 0 0 0 ALISHA THOMPSON TRUSTEE 1.00 X 0 0 0 0 97568 0 0 0 0 0 0 5000 5000 MEMBERSHIP DUES 900099 124625 124625 GENERAL PROGRAMS 900099 65320 65320 SOCIAL PROGRAMS 900099 44053 44053 PUBLICATIONS AND COMMU 541800 23034 23034 257032 24973 24973 7 7 FEDERAL TAXES 541800 501 501 501 287513 233998 23535 24980 14800 8248 3095 5080 4380 44472 3184 BOOKKEEPING/SECRETARIAL 167992 COMMITTEE FEES 65399 STATIONARY & PRINTING 19793 STAFF DEVELOPMENT 1206 1536 339185 110025 122310 3022 2939 7137 9003 42429 42429 0 0 777327 805368 748587 754961 1646098 1694581 10332 22226 60075 79277 70407 101503 X 1575691 1593078 1575691 1593078 1646098 1694581 X -51672 62685 6374 X X 0 1 X 1 0 0 1 0 0 412323 24971 437294 488258 -75935 412323 442910 45348 488258 384902 62094 4086 442910 333987 54913 3998 384902 0 1 1 42099 42099 0 330 330 0 0 658228 C FOUNDATION INVESTMENT 96733 C 754961 X PART V, LINE 4: FUNDS TO BE USED FOR THE ADVANCEMENT AND DEVELOPMENT OF THE SOCIETY AND THE GENERAL PUBLIC. USE OF FUNDS MUST BE APPROVED BY VOTE OF THE BOARD OF DIRECTORS. PART X, LINE 2: THE GREATER CLEVELAND DENTAL SOCIETY FOLLOWS THE ACCOUNTING GUIDANCE IN FASB CODIFICATION UNCERTAINTY IN INCOME TAXES FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE DENTAL ASSOCIATION CONSIST OF THE FOLLOWING CLASSES OF MEMBERSHIP: ACTIVE, LIFE, STUDENT, HONORARY, ASSOCIATE, AFFILIATE, RETIRED, AND PROVISIONAL. ACTIVE MEMBERS HAVE THE RIGHT TO RECEIVE A CERTIFICATE OF MEMBERSHIP ANNUALLY, TO VOTE, TO HOLD OFFICE, TO ATTEND ALL SESSIONS,TO SERVE ON COMMITTEES, TO RECEIVE THE BULLETIN AND OTHER MAILINGS, TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY, AND THE RIGHT TO SUCH OTHER SERVICES AS PROVIDED BY THE SOCIETY. LIFE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY SHALL NOT RECEIVE THE JOURNALS OF THE ASSOCIATION, EXCEPT BY SUBSCRIPTION, AND MAY NOT HOLD OFFICE WITHOUGH PAYING FULL ACTIVE DUES. STUDENT MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. HONORARY MEMBERS RECEIVE A SPECIAL CERTIFICATE AND HAVE THE FOLLOWING PRIVILEGES: - MEMBERS OF THE GREATER CLEVELAND DENTAL SOCIETY WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP BUT ARE NOT REQUIRED TO PAY DUES. - OTHER PERSONS WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP MUST ATTEND SCIENTIFIC SESSIONS, AND RECEIVE THE BULLETIN BUT DO NOT HAVE THE RIGHT TO VOTE, OR HOLD OFFICE, OR TO APPLY FOR INSURANCE PROGRAMS SPONSORED BY THE SOCIETY. ASSOCIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. AFFILIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND THE RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. RETIRED MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE RETIRED LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY DOES NOT RECEIVE THE JOURNALS OF THE SOCIETY, EXCEPT BY SUBSCRIPTION, NOR HOLD OFFICE WITHOUT PAYING FULL DUES. PROVISIONAL MEMBERS HAVE ALL PRIVILEGES OF ACTIVE MEMBERSHIP FOR SIX MONTHS OR UNTIL THE APPLICATION IS APPROVED, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE BOARD ARE SELECTED FROM DUES PAYING MEMBERS IN GOOD STANDING. AN ACTIVE MEMBER CAN SUBMIT AN APPLICATION TO RUN FOR THE BOARD OF TRUSTEES. THIS APPLICATION IS SUBMITTED TO THE NOMINATING COMMITTEE, WHO REVIEWS IT AND APPLIES IT FOR THE APPROPRIATE VACATED POSITION ON THE BOARD. THE BOARD APPROVES THE FINAL SELECTION OF CANDIDATES. A MAILING IS SENT TO THE BODY OF MEMBERS FOR THE GENERAL ELECTION. THE TELLER COMMITTEE COUNTS AND VALIDATES THE RESULT. THE NEW BOARD MEMBERS ARE INSTALLED AND THEN THE BOARD VOTES FOR OFFICERS AND COMMITTEE CHAIRS. OFFICERS ARE VOTED BY THE BOARD TO FILL POSITIONS OF PRESIDENT, PRESIDENT/ELECT, AND SECRETARY/TREASURER. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE DENTAL ASSOCIATION CONSIST OF THE FOLLOWING CLASSES OF MEMBERSHIP: ACTIVE, LIFE, STUDENT, HONORARY, ASSOCIATE, AFFILIATE, RETIRED, AND PROVISIONAL. ACTIVE MEMBERS HAVE THE RIGHT TO RECEIVE A CERTIFICATE OF MEMBERSHIP ANNUALLY, TO VOTE, TO HOLD OFFICE, TO ATTEND ALL SESSIONS,TO SERVE ON COMMITTEES, TO RECEIVE THE BULLETIN AND OTHER MAILINGS, TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY, AND THE RIGHT TO SUCH OTHER SERVICES AS PROVIDED BY THE SOCIETY. LIFE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY SHALL NOT RECEIVE THE JOURNALS OF THE ASSOCIATION, EXCEPT BY SUBSCRIPTION, AND MAY NOT HOLD OFFICE WITHOUGH PAYING FULL ACTIVE DUES. STUDENT MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. HONORARY MEMBERS RECEIVE A SPECIAL CERTIFICATE AND HAVE THE FOLLOWING PRIVILEGES: - MEMBERS OF THE GREATER CLEVELAND DENTAL SOCIETY WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP BUT ARE NOT REQUIRED TO PAY DUES. - OTHER PERSONS WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP MUST ATTEND SCIENTIFIC SESSIONS, AND RECEIVE THE BULLETIN BUT DO NOT HAVE THE RIGHT TO VOTE, OR HOLD OFFICE, OR TO APPLY FOR INSURANCE PROGRAMS SPONSORED BY THE SOCIETY. ASSOCIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. AFFILIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND THE RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. RETIRED MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE RETIRED LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY DOES NOT RECEIVE THE JOURNALS OF THE SOCIETY, EXCEPT BY SUBSCRIPTION, NOR HOLD OFFICE WITHOUT PAYING FULL DUES. PROVISIONAL MEMBERS HAVE ALL PRIVILEGES OF ACTIVE MEMBERSHIP FOR SIX MONTHS OR UNTIL THE APPLICATION IS APPROVED, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. FORM 990, PART VI, SECTION B, LINE 11B TAX RETURN IS REVIEWED AT THE BOARD MEETING PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY SEPTEMBER, ANNUAL CONTRACTS FOR CONFLICT OF INTEREST ARE COMPLETED BY THE BOARD AND OFFICERS. THE EXECUTIVE DIRECTOR REVIEWS THESE CONTRACTS FOR ANY CONFLICTS. BOARD MEMBERS MUST RESOLVE ANY CONFLICT OF INTEREST ISSUES OR RESIGN. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR. THE COMMITTEE UTILIZES ONLINE BENCHMARKING TECHNOLOGIES TO COMPARE SALARY LIMITS WITH OTHER PEER RELATED TAX EXEMPT ENTITIES. THE EXECUTIVE DIRECTOR REVIEWS ALL OTHER EMPLOYEES ON AN ANNUAL BASIS. COMPENSATION IS RELATED TO THE COST OF LIVING INDEX AND THE RESPONSIBILITIES IN THE JOB DESCRIPTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST. A COPY OF THE ORGANIZATION'S BYLAWS IS PROVIDED TO EACH NEW MEMBER. FORM 990, PART XI, LINE 9: EQUITY IN NET INCOME OF SUBSIDIARY & RELATED ENTITIES 6,374. FORM 990, PART XII, LINE 2C THE AUDIT OVERSIGHT AND PROCESS OF SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE GREATER CLEVELAND DENTAL SOCIETY FOUNDATION 4807 ROCKSIDE RD SUITE 270 INDEPENDENCE OH 44131 271219523 CIVIC EDUCATION OH 501(C)(3) 170(B)(1)(A)(VI) GREATER CLEVELAND DENTAL SOCIETY 0 GCDS SERVICE CORPORATION 4807 ROCKSIDE RD SUITE 270 INDEPENDENCE OH 44131 020646003 MGMT SERVICES OH GREATER CLEVELAND DENTAL SOCIETY C 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 GCDS SERVICE CORP P 167992 CASH GCDS SERVICE CORP K 4380 CASH-OCCUPANCY