2024-11-15T13:09:50-06:00 2023-12-31 481108284 IFFT & CO PA 11030 GRANADA LN SUITE 100 OVERLAND PARK KS 66211 990 2023-01-01 237083166 CALIFORNIA ASSOCIATION OF ORTHODONTISTS CALI 8332262782 15621 W 87TH ST 267 LENEXA KS 66219 JENNIFER BENNETT EXECUTIVE DIRECTOR 8332262782 2024-11-13 1 1 MARK W EATON P00556079 9133451120 2023 2024-10-15 13:58:12Z JENNIFER BENNETT 15621 W 87TH ST 267 LENEXA KS 66219 499033 0 X WWW.CAORTHO.ORG X 1967 CA TO PROMOTE ORTHODONTICS THROUGH RESEARCH, EDUCATION AND PROMOTE RELATIONSHIPS AMONG ITS MEMBERS. 11 11 0 0 0 0 61500 56250 166129 170187 51882 61596 75788 59866 355299 347899 0 0 0 0 500 500 0 0 0 263419 300971 263919 301471 91380 46428 2156263 2249584 61306 38826 2094957 2210758 TO PROMOTE ORTHODONTICS, RESEARCH IN THE FIELD OF ORTHODONTICS, ENCOURAGE EDUCATION STANDARDS IN THE FIELD, AND PROMOTE FRATERNAL RELATIONSHIPS AMONG ITS MEMBERS. 0 0 BROCHURES: INFORMED CONSENT BROCHURES THAT OFFICES CAN PURCHASE AND PROVIDE TO PATIENTS IN ENGLISH OR SPANISH THAT IS A COMPREHENSIVE GUIDE TO TREATMENT; ALSO HAVE "SMILE AND "SLEEP" BROCHURES. ORTHODONTIC ASSISTANT PERMIT (OAP): ORTHODONTIC ASSISTANTS REQUIRE A PERMIT IN THE STATE OF CA. INDEPENDENT SITES PROVIDE THE COURSE WORK NECESSARY TO RECEIVE THE PERMIT AT A SIGNIFICANT COST ($1,800). CAO DEVELOPED A COURSE THAT ORTHODONTISTS CAN PROVIDE IN THEIR OFFICE. THE ABILITY TO PROVIDE THIS TRAINING IN THE OFFICE, IS A GREAT PERK FOR ORTHODONTISTS TO BE ABLE TO OFFER THEIR ASSISTANTS. ORTHODONTISTS MUST FIRST BE LICENSED BY THE CDB AS AN INSTRUCTOR IN ORDER TO PROVIDE THIS TRAINING. VIRTUAL WEBINAR SERIES: 2/1/2023 - AMY DEMAS: DESIGNING YOUR NEW PATIENT CALL FOR THE 21ST CENTURY; 3/1/2023 - TINA BYRNE: KEYS TO INSURANCE GAME; 4/5/2023 - DEBBIE BEST: THE ART OF RECRUITING; 4/5/2023 - JILL ALLEN: REVENUE STREAMS FOR A NEW GENERATION OF ORTHODONTISTS; 6/7/2023 - BETH LEACH: PRACTICE MARKETING AI TOOLS: THE GOOD, THE BAD AND THE UGLY. NO CHARGE TO MEMBERS. 0 1 0 1 0 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 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 11 11 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X C2 ASSOCIATION MANAGEMENT LLC 8332262782 15621 W 87TH ST SUITE 267 LENEXA KS 66219 HARRY DOUGHERTY JR IMMEDIATE PAST PRESIDENT 2.00 X X 500 0 0 SHELDON SALINS PRESIDENT 3.00 X X 0 0 0 MARK RASHIDI PRESIDENT-ELECT 2.00 X X 0 0 0 SAM BERRO DIRECTOR 1.00 X 0 0 0 SONA BEKMEZIAN DIRECTOR 1.00 X 0 0 0 RITA CHUANG DIRECTOR 1.00 X 0 0 0 JEFFREY KWONG SECRETARY/TREASURER 2.00 X X 0 0 0 SHEETAL PATIL DIRECTOR 1.00 X 0 0 0 ANITA BHAVNANI RATHOD DIRECTOR 1.00 X 0 0 0 DAMON SZYMANOWSKI DIRECTOR 1.00 X 0 0 0 KATIE KING DIRECTOR 1.00 X 0 0 0 MICHELLE PIERCEALL FORMER EXECUTIVE DIRECTOR 10.00 X 0 0 0 JENNIFER BENNETT EXECUTIVE DIRECTOR 10.00 X 0 0 0 500 0 0 0 0 0 0 0 1250 55000 56250 MEMBERSHIP DUES 541900 156362 156362 SEMINARS AND MEETINGS 541900 8500 8500 ORTHODONTICS ASSISTANT PERMIT 541900 5325 5325 170187 59248 59248 131000 128652 2348 2348 2348 70747 22482 48265 48265 MISCELLANEOUS 900099 11601 11601 11601 347899 230053 0 61596 500 100000 100 14494 68100 243 8666 8616 8569 24107 17832 484 COMMITTEES 34963 DUES COLLECTION FEES 4475 EVENT SPONSORSHIP 3820 OTHER EXPENSES 3426 3076 301471 321466 334187 273348 158243 12559 1708 53846 40918 53146 26814 1441898 1687714 2156263 2249584 32716 12587 28590 26239 61306 38826 X 2094957 2210758 2094957 2210758 2156263 2249584 46428 69373 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED CALIFORNIA ASSOCIATION OF ORTHODONTISTS PAC 1127 11TH ST SUITE 210 SACRAMENTO CA 95814 873490626 8100 0 0 0 156362 60000 60000 60000 0 X PART X, LINE 2: CAO IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND SECTION 23701E OF THE CALIFORNIA REVENUE TAXATION CODE, AND IS CONSIDERED BY THE IRS TO BE AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. CAO RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-THAN-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. CAO IS SUBJECT TO INCOME TAX REGULATIONS IN THE U.S. FEDERAL JURISDICTION AND CERTAIN STATE JURISDICTIONS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, CAO IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABLE TAX AUTHORITIES FOR THE YEARS BEFORE 2020. IF ANY WERE TO BE INCURRED, CAO'S POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAX AUTHORITIES AS OPERATING EXPENSES. FORM 990, PART VI, SECTION A, LINE 3 ADMINISTER ALL OF THE MANAGERIAL AFFAIRS OF THE SOCIETY, INCLUDING - FINANCIAL, MEMBERSHIP, PUBLICATIONS, COMMUNICATIONS, AND MEETINGS. THE FORMER EXECUTIVE DIRECTOR, MICHELE PIERCEALL, AND THE CURRENT EXECUTIVE DIRECTOR JENNIFER BENNETT, ARE COMPENSATED BY THE MANAGEMENT COMPANY. MANAGEMENT COMPANY FEES INCLUDE $4,600 FOR MICHELE'S COMPENSATION,AND $20,168 FOR JENNIFER'S COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE ORTHODONTISTS WHO ARE MEMBERS OF THE AMERICAN ASSOCIATION OF ORTHODONTISTS THAT PRACTICE AND/OR RESIDE IN THE STATE OF CALIFORNIA. MEMBERS ARE CLASSIFIED AS FOLLOWS: ACTIVE AND AFFIILIATED. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS ARE NOMINATED AND ELECTED BY MEMBERS OF THE CALIFORNIA COMPONENT ORGANIZATION. THE PRESIDENT-ELECT AND SECRETARY-TREASURER ARE NOMINATED BY THE NOMINATING AND AWARD COMMITTEE 60 DAYS PRIOR TO THE ANNUAL SESSION. THE GENERAL ASSEMBLY ELECTS THESE POSITIONS BY ELECTRONIC BALLOT, WHICH CLOSES 30 DAYS PRIOR TO THE ANNUAL SESSION AND ARE SWORN IN AT THE ANNUAL SESSION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE ORGANIZATION'S MANAGMENT LIAISON, AND THE BOARD OF DIRECTORS PRIOR TO BEING SIGNED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS REQUIRED TO BE COMPLETED AND SIGNED BY EACH MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION INCLUDING THE ORGANIZATION'S BYLAWS AND POLICIES ARE AVAILABLE UPON REQUEST. UPON REQUEST A COPY OF THE ORGANIZATION'S TAX RETURN (FORM 990) WILL ME MADE AVAILABLE FOR INSPECTION FOR A PERIOD OF THREE YEARS FROM THE DUE DATE IT IS REQUIRED TO BE FILED. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. PACIFIC COAST SOCIETY OF ORTHODONTISTS 15621 W 87TH ST SUITE 267 LENEXA KS 66219 946088896 TO PROMOTE ORTHODONTICS CA 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0