2024-05-14T09:03:31+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-01-01 300393232 My Community Dental Centers Inc MYCO 2315477632 2940 Parkview Dr Petoskey MI 49770 Kyle Smith CHIEF FINANCIAL OFFICER 2314374763 2024-05-14 true Kyle Smith 999009999 true Jennifer Burke P01342224 3128997000 2023 2023-04-26 12:10:37Z Dr Deborah Brown 2940 Parkview Dr Petoskey MI 49770 46182762 false X www.mydental.org X 2006 MI It is our mission to create and expand access to ever-improving, quality dental care for Medicaid recipients and low-income, uninsured individuals. 8 8 551 9 0 0 710636 905526 38489977 44746894 -504503 216954 784217 212350 39480327 46081724 0 0 30568684 32746485 0 0 12409645 15219031 42978329 47965516 -3498002 -1883792 31867945 29251775 16276267 15543889 15591678 13707886 My Community Dental Centers, Inc. is a Michigan non-profit organization established to provide dental services by creating and managing dental clinics on behalf of local public health departments to deliver services to the Medicaid and uninsured population falling below 300% poverty level. (Continued in Schedule O) false false 40014245 0 44959244 My Community Dental Centers, Inc. (MCDC) is a not-for-profit corporation established to build a statewide network of public health dental centers that are able to provide timely, much-needed services to a greater number of people. MCDC now operates 34 centers throughout the state of Michigan. The dental provider model utilizes electronic patient records, digital radiography, state-of-the-art dental equipment, and compensation methods that encourage productivity, efficiency and cost control. Through the creation of regionally marketed reduced fee programs (MyDental Plan), low-income uninsured individuals gain access to care in affiliated public health clinics, as well as to self-selected private practitioners who participate in the program. (Continued in Schedule O) 40014245 true true false true false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 80 0 true 551 true false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false X Kyle Smith 2314374763 2940 Parkview Dr Petoskey MI 49770 Gerald Messana Treasurer/Secretary 1.0 X X 0 0 0 Phyllis Meadows Vice Chair 1.0 X X 0 0 0 Steve Hall Chair 1.0 X X 0 0 0 Bill Ridella Director 1.0 X 0 0 0 Denise Holmes Director (thru May 2023) 1.0 X 0 0 0 Jason Jorkasky Director 1.0 X 0 0 0 John Barnas Director 1.0 X 0 0 0 Ron Khoury Director 1.0 X 0 0 0 Susan Moran Director 1.0 X 0 0 0 Curtis Swogger Chief Operations Officer 40.0 X 217325 0 37315 Dr Deborah Brown Chief Executive Officer 40.0 X 467489 0 38737 Kimberly Singh Chief Community & Governmental Affairs Officer 40.0 X 160979 0 27342 Kyle Smith Chief Financial Officer 40.0 X 143260 0 22095 Robert Kowalski Chief Human Resources Officer 40.0 X 184947 0 36175 Dr Alison Ladd Dentist 40.0 X 243878 0 46066 Dr Benjamin Fishman Dentist 40.0 X 242245 0 23342 Dr Braden Galvin Dentist 40.0 X 253358 0 32498 Dr John Zona Dentist 40.0 X 255605 0 40399 Dr Michael O'Brien Dentist 40.0 X 293885 0 23478 2462971 0 327447 53 false true false 0 812976 92550 905526 Dental Service Revenue 621210 44746894 44746894 0 0 0 0 44746894 232474 232474 0 0 85518 101038 0 -15520 -15520 -15520 Miscellaneous Revenue 900099 12500 12500 DentaQuest 900099 199850 199850 0 0 0 0 212350 46081724 44959244 0 216954 1330664 633261 697403 0 26382138 22167784 4214354 643475 562911 80564 2304936 1927749 377187 2085272 1762179 323093 2138 2138 41000 41000 10080 10080 936634 756565 180069 0 423339 232232 191107 1520491 1138582 381909 956853 394023 562830 2360124 2216311 143813 606010 206638 399372 62949 23324 39625 276391 248394 27997 1061421 1020519 40902 226331 213114 13217 Clinical and Lab Supplies 5484775 5481125 3650 Employee Recruiting 208195 21510 186685 Continuing Education 54157 19881 34276 Community Outreach/Education 113750 113750 874393 874393 0 0 47965516 40014245 7951271 0 4525 4400 7371361 10271037 0 0 5742605 1621709 0 0 0 0 0 0 0 0 516639 747193 14371278 6226068 8892513 8145210 0 0 0 452780 452780 8887522 8009446 31867945 29251775 3493841 3977926 0 0 1667846 1567944 0 0 0 0 0 0 1850408 1512655 0 0 9264172 8485364 16276267 15543889 X 15591678 13707886 0 0 0 0 0 0 0 0 15591678 13707886 31867945 29251775 -1883792 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 10080 10080 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE ORGANIZATION IS CONTRACTED WITH KHOURY JOHNSON LEAVITT (KJL) TO PROVIDE PROFESSIONAL GOVERNMENT RELATIONS SERVICES BEFORE THE STATE OF MICHIGAN'S GOVERNMENTAL BODIES, AGENCIES, DEPARTMENTS, AND OTHER VARIOUS STATE RUN OFFICES ON BEHALF OF AND AT THE DIRECTION OF MCDC. KJL USES A PORTION OF THE FEES FOR LOBBYING ACTIVITIES IN AN EFFORT TO ADVANCE MCDC INTERESTS. 20512 20512 6866609 1791081 5075528 652720 217514 435206 6377580 3925647 2451933 453857 291826 162031 8145210 Deferred Compensation 183475 Right of Use Assets 7825971 8009446 Capital Lease Liability 8301889 Deferred Compensation 183475 8485364 X 45967972 -113752 -113752 46081724 0 0 46081724 47851764 0 0 47851764 113752 113752 47965516 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MCDC is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income not directly related to MCDC's tax-exempt purpose is subject to taxation as unrelated business income. In addition, MCDC qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. MCDC is no longer subject to examination by taxing authorities for years before 2018. MCDC does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. MCDC recognizes interest and/or penalties related to income tax matters in income tax expense. MCDC did not have any amounts accrued for interest and penalties at December 31, 2023 or 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Community Outreach Expense Reported on Part IX - -113752 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Community Outreach Expense reported on Part IX - 113752 X X X X X false false false false false false false false false Dr Deborah Brown Chief Executive Officer 406483 0 60191 0 815 0 16500 0 22237 0 506226 0 0 0 Curtis Swogger Chief Operations Officer 196668 0 20059 0 598 0 11298 0 26017 0 254640 0 0 0 Robert Kowalski Chief Human Resources Officer 167099 0 17178 0 670 0 9676 0 26499 0 221122 0 0 0 Kimberly Singh Chief Community & Governmental Affairs Officer 145365 0 14898 0 716 0 8391 0 18951 0 188321 0 0 0 Kyle Smith Chief Financial Officer 137479 0 5750 0 31 0 7533 0 14562 0 165355 0 0 0 Dr Benjamin Fishman Dentist 226973 0 15000 0 272 0 0 0 23342 0 265587 0 0 0 Dr Michael O'Brien Dentist 283539 0 10315 0 31 0 14844 0 8634 0 317363 0 0 0 Dr John Zona Dentist 247479 0 8000 0 126 0 13437 0 26962 0 296004 0 0 0 Dr Alison Ladd Dentist 233379 0 10255 0 244 0 22904 0 23162 0 289944 0 0 0 Dr Braden Galvin Dentist 246236 0 7000 0 122 0 12974 0 19524 0 285856 0 0 0 Form 990, Part III, Line 1 Organization's Mission (continued from Part III) Our mission is to increase access to oral healthcare and provide health education to Medicaid recipients and low-income uninsured persons. Our care is delivered in a fashion that upholds and respects the dignity of those served, with the ultimate goal of improving their quality of life with improved health and wellbeing. Our vision is a healthy population, who assume responsibility for their own wellness, with our staff's guidance and proper intervention. Form 990, Part III, Line 4a Program Service Accomplishments (continued from Part III) The target populations served by the centers are adults and children on Medicaid, as well as low income, uninsured individuals. Non-Medicaid clients are offered a reduced fee schedule equivalent to the Delta Dental PPO rates. Michigan has over 1.5 million residents with annual incomes below 300% of federal poverty level. The majority of this group does not have dental insurance or are on Medicaid and have poor access to dental care. Currently, MCDC administers a network of centers throughout Michigan that serves over 85,000 individuals statewide. As centers generate monies in excess of costs, monies are accumulated in a dental access fund to help contribute to the cost of care in our centers on a sliding scale, based on the patient's income. Form 990, Part VI, Line 1a Delegate broad authority to a committee Executive Committee: The Executive Committee of the Board of Directors shall consist of all the Officers of the Corporation and any Directors that the Board designates, except that the Directors may not constitute a majority of the members of the Executive Committee. The Chairperson of the Board of Directors shall chair the Executive Committee. Subject to the limitation of powers described in Section 8.2, the Executive Committee is charged with all duties and responsibilities of the Board and is authorized and empowered to act on behalf of the Board in emergency situations between the regular or special meetings. Any action of the Executive Committee authorized by these Bylaws shall be binding on the Board of Directors subject to ratification by the Board at its next meeting, which shall not be unreasonably withheld. Any action taken in good faith reliance on an action of the Executive Committee authorized by these Bylaws shall be binding on the Corporation. The Executive Committee shall meet upon call of its Chairperson or a majority of its members. Form 990, Part VI, Line 11b Review of form 990 by governing body A final draft of the full Form 990, including all applicable schedules, is presented to each Finance and Compensation committee member by our tax advisors. Each remaining board member is provided with a copy of the full Form 990. Once all board members have reviewed the return, it is then filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annual disclosure is provided to each officer, board member, and MCDC administrative staff. Each person completes an annual conflict of interest questionnaire. Once the questionnaires are completed, the Senior Executive Assistant reports the responses to the Director of Corporate Compliance to determine whether or not there are any potential conflicts of interest. If there is a potential conflict of interest, it is reviewed by the Board Development Committee and then passed on to the Executive Committee for further review if needed. If an actual conflict of interest is determined to exist, that person is excluded from any discussions concerning the conflicting issue and is not permitted to vote on any decisions regarding the conflicting issue. Any purchases and/or bidding proposals are also reviewed for any potential conflicts of interest prior to submitting bids or making purchases. The Director of Corporate Compliance attends the board meetings to ensure compliance with these guidelines is followed. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation and benefits package of the top management position is reviewed and approved annually by the Compensation Committee. To assist in this process, the organization's Director of Human Resources gathers comparison compensation information from multiple sources such as the Michigan Dental Association (MDA) through their publication of the dental care industry compensation and benefit survey report as well as compensation and benefit information from the Society of Human Resources Management (SHRM) and Guidestar. In addition, approximately every five years the organization engages the services of an independent compensation consultant to assist in an unbiased review, analysis and any recommended changes to the Compensation Committee which leads to the eventual approval of the compensation package of the Chief Executive Officer (CEO). The most recent consultant engagement and analysis was during 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process and timing of the undertaking used to establish compensation and benefits of the Chief Financial Officer (CFO), Chief Operating Officer (COO), Chief Human Resources Officer (CHRO), Chief Community and Governmental Affairs Officer (CGO), and Chief Dental Officer (CDO) is the same as previously described in the prior question as it relates to the compensation and benefits of the top management position (CEO) with the exception that they are approved directly by the CEO. This entire process of information gathering and CEO review and approval was last undertaken and documented during 2023. Form 990, Part VI, Line 19 Required documents available to the public Governing documents, conflict of interest policies, and financial statements are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time.