2024-11-15T12:50:57-06:00 2021-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2021-01-01 581645099 GEORGIA ACADEMY OF GENERAL DENTISTRY INC GEOR 4042997700 251 SL WHITE BOULEVARD LAGRANGE GA 30241 CHRIS COMER PRESIDENT 4042997700 2024-11-14 1 PAMELA D HARDISTER CPA P00240127 7703948000 2024-11-14 2021 2024-10-15 13:58:12Z X X TINA HERINGTON 251 SL WHITE BOULEVARD LAGRANGE GA 30241 189334 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. 12 12 0 30 0 0 64941 65004 8504 40344 70653 83986 -13248 0 130850 189334 0 0 0 0 0 145893 0 0 0 125253 63945 125253 209838 5597 -20504 1484545 1519724 9110 9110 1475435 1510614 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. 1 1 185226 40344 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. 185226 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 12 12 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 USMAN SAJID DDS IMM. PAST PRESIDENT 1.00 X X 0 0 0 ERIN PICKWICK DMD PRESIDENT 1.00 X X 0 0 0 MARIANNA KOVITCH DMD PRESIDENT-ELECT 1.00 X X 0 0 0 CHRIS COMER DMD VICE 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 PHILLIP DURDEN DMD TRUSTEE 1.00 X 0 0 0 MARK SAYEG AT-LARGE BD MEMBER 1.00 X 0 0 0 JAY KANSAL DMD AT-LARGE BD MEMBER 1.00 X 0 0 0 CHAS PLAISANCE DMD AT-LARGE BD MEMBER 1.00 X 0 0 0 ARIANNA AFSHARI EXECUTIVE DIRECTOR 1.00 X 145893 0 0 145893 0 0 1 0 0 0 0 65004 65004 CONTINUING EDUCATION 611430 40344 40344 40344 34386 34386 49600 0 49600 49600 49600 189334 40344 0 83986 145893 131304 14589 3305 3305 268 241 27 1470 1470 34128 30715 3413 1879 1691 188 WEBHOSTING 7316 6584 732 MISCELLANEOUS EXPENSES 7220 6498 722 BANK FEES 5406 5406 PACE APPLICATION FEE 1292 1292 1661 1495 166 209838 185226 24612 0 88586 42597 119322 119322 1276637 1357805 1484545 1519724 9110 9110 9110 9110 X 1475435 1510614 1475435 1510614 1484545 1519724 -20504 97401 -41718 0 X 0 0 0 0 1 0 0 DUE TO MASTERTRACK CHAIR 9110 9110 ARIANNA AFSHARI EXECUTIVE DIRECTOR MISAPPROPRIATION OF ASSET 1 13340 0 PART I, LINE 1 SEE SCHEDULE O FORM 990 - GENERAL WE ARE ASKING FOR FORGIVENESS FOR ANY PENALTIES THAT MAY BE ASSESSED DUE TO OUR ORGANIZATION'S LATE FILING OF THE 2021 FORM 990 TAX RETURN FILING. WE ARE A VOLUNTEER-LED ORGANIZATION WHICH HAS EXPERIENCED NUMEROUS CHANGES TO LEADERSHIP AND ADMINISTRATION DUE TO THE COVID-19 PANDEMIC AND ITS AFTER-EFFECTS. THE GEORGIA ACADEMY OF GENERAL DENTISTRY HAS LONG REMAINED IN GOOD STANDING AND HAVE FILED PREVIOUS 990 TAX RETURNS ON TIME. AS SOON AS IT WAS DISCOVERED THAT WE HAD INADVERTENTLY MISSED THE DEADLINE, WE MADE AN IMMEDIATE EFFORT TO RECTIFY THE SITUATION WITH OUR CPA. AS A MEMBERSHIP ORGANIZATION THAT HAS ALREADY SUFFERED FINANCIALLY DUE TO THE LACK OF MEMBERSHIP RENEWALS POST-PANDEMIC, ANY FEES ASSESSED WOULD BE DETRIMENTAL IN OUR ABILITY TO SERVE OUR MISSION FOR THE REMAINING MEMBERS. WE HOPE THAT OUR GOOD FAITH EFFORT HAS BEEN RECOGNIZED AND HAVE MADE EFFORTS TO ADJUST OUR POLICIES AND PROCEDURES TO ENSURE THIS DOES NOT HAPPEN AGAIN IN THE FUTURE. FORM 990, PART III, LINE 2 THE GEORGIA DENTAL LEADERSHIP ACADEMY WAS DEVELOPED AND THE PILOT PROGRAM WAS OFFERED AS A TRIAL TO THE BOARD OF DIRECTORS FOR CE CREDIT. FORM 990, PART III, LINE 3 LOCAL MEETINGS AND SOCIAL EVENTS WERE NOT RESUMED DUE TO THE COVID-19 PANDEMIC. 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, $53,357 RELATED TO 2021. FORM 1099S HAVE BEEN ISSUED TO THE FORMER OFFICER RELATED TO THE MISAPPROPRIATED FUNDS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION 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 OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS SHARED WITH THE FULL BOARD OF DIRECTORS AND AN ELECTRONIC VOTE BY PROXY IS MADE TO ACCEPT THE DRAFT AND SUBMIT FOR FILING. 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. FORM 990 - AMENDED RETURN THE 2021 FORM 990 IS BEING AMENDED TO INCLUDE COMPENSATION PAID TO AN EXECUTIVE. IT WAS DISCOVERED THAT THERE WAS FRAUDULENT ACTIVITY FOR THE TAX YEAR 2021. 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 $53,358. THE CONTRACTUAL EARNINGS WERE $92,535. A FORM 1099 WAS ISSUED TO THE EXECUTIVE FOR $145,893 WHICH INCLUDES BOTH THE CONTRACTUAL EARNINGS AND THE EXCESS BENEFIT.