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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HENRY SPENADEL CONTINUING EDUCATION PROGRAM SUPPORTS THE NEW YORK COUNTY DENTAL SOCIETY BY PROVIDING ECONOMIC SUPPORT FOR ADVANCEMENT OF EDUCATION IN DENTISTRY.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NEW YORK COUNTY DENTAL SOCIETY ("NYCDS") IS THE SOLE MEMBER OF THE HENRY SPENADEL CONTINUING DENTAL EDUCATION PROGRAM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>NYCDS ELECTS OFFICERS AND DIRECTORS ON AN ANNUAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>NYCDS APPROVES BOARD'S RECOMMENDATION FOR BY-LAWS AMENDMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST STATEMENTS ARE SIGNED BY EVERY BOARD MEMBER. ALL SIGNED STATEMENTS ARE REVIEWED BY THE SECRETARY AND EXECUTIVE DIRECTOR. IF A CONFLICT IS DISCERNED, SUCH INDIVIDUAL WOULD BE ASKED TO RECUSE THEMSELVES FROM ACTIVITIES OR VOTING ON THE PARTICULAR ISSUE AT HAND.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD UTILIZED A SURVEY OF ASSOCIATION EXECUTIVES IN DETERMINING THE LEVEL OF THE COMPENSATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE HOUSED AT HEADQUARTERS AND ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <MethodOfAmountDeterminationTxt>ACCRUAL</MethodOfAmountDeterminationTxt>
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</Return>
