2024-08-20T13:21:26-07:00 2023-12-31 570957419 The Hobbs Group PA 1704 Laurel Street Columbia SC 29201 990 2023-01-01 570399460 South Carolina Dental Association SOUT 8037502277 120 Stonemark Lane Columbia SC 29210 John P Latham Executive Dir. 2024-08-19 true true Will Stevens CPA P01208094 8037990555 2023 2024-08-08 14:25:15Z John P Latham 1418845 false X www.sdca.org X SC Optimize public health by advancing the art and science of dentistry. 19 18 3 24000 0 591045 918209 -9687 56587 142559 444049 723917 1418845 0 0 373054 335728 0 0 573005 786710 946059 1122438 -222142 296407 2511758 3088338 637566 702085 1874192 2386253 Optimize public health by advancing the art and science of dentistry. false false 1070809 918209 501 (c) (6) Orgainization - Not Required 1070809 false false false false false false false false false true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false true X 13 0 false 3 true true true false false false false false false false X 19 18 false false false false false false false false false false false true true false false true true true true false SC X X Phil Latham 8037502277 120 Stonemark Lane Columbia SC 29210 John Comisi President 1.00 0.00 X 8000 0 0 Jim Mercer Board Member 1.00 0.00 X 0 0 0 David Moss Board Member 1.00 0.00 X 0 0 0 Doug Alterman Board Member 1.00 0.00 X 0 0 0 David Babb Board Member 1.00 0.00 X 0 0 0 Natalia Antley Board Member 1.00 0.00 X 0 0 0 Elizabeth Eakes Board Member 1.00 0.00 X 0 0 0 Logan Barnes Board Member 1.00 0.00 X 0 0 0 Daniel Hall Board Member 1.00 0.00 X 0 0 0 Bradley Flowers Board Member 1.00 0.00 X 0 0 0 Bryan Wingate Board Member 1.00 0.00 X 0 0 0 Mason Wade Board Member 1.00 0.00 X 0 0 0 Jim Howell President Elect 1.00 0.00 X 0 0 0 Nicholas Papadea Past President 1.00 0.00 X 0 0 0 Deidre Crockett Vice President 1.00 0.00 X 0 0 0 Carol Baker Sec-Treasurer 1.00 0.00 X 0 0 0 Ed Murphy General Chair 1.00 0.00 X 0 0 0 Gene Atkinson Historian 1.00 0.00 X 0 0 0 Thomas Edmonds Legislative Ch 1.00 0.00 X 0 0 0 8000 0 false false false 0 0 Advertising 53671 53671 Annual Session 321339 321339 Membership Dues & Assessments 503443 503443 Radiation 39756 39756 918209 56587 56587 0 0 24000 24000 24000 24000 0 0 0 0 Other Revenue 420049 420049 420049 1418845 1394845 24000 0 0 0 0 154583 139125 15458 0 118975 107078 11897 13739 12365 1374 28082 25274 2808 20349 18314 2035 0 0 0 0 0 0 0 28325 28325 8253 7428 825 0 0 0 104089 104089 0 473718 473718 0 0 0 20615 18554 2061 Bank Fees 44866 40379 4487 Program Expense 42828 38545 4283 Repairs and Maintenance 24655 22190 2465 Utilities 14277 12849 1428 25084 22576 2508 1122438 1070809 51629 0 271982 714339 2081989 2261783 0 43003 7440 0 0 0 0 0 534552 451076 83476 83476 0 0 0 0 31308 21300 2511758 3088338 198579 301328 335640 302728 103347 98029 637566 702085 X 1828393 2341591 45799 44662 1874192 2386253 2511758 3088338 296407 232936 -17282 X false true X true false 83309 83309 308202 308035 167 99826 99826 43215 43215 83476 Cash Held for Others 5394 Due to National and Districts 92635 98029 X 1651781 232936 232936 1418845 1418845 1139720 17282 17282 1122438 1122438 Part X : FIN48 Footnote The Association has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and is subject to federal income tax only on net unrelated business income. Management has determined that the Association has no current obligations for unrelated business income tax. Accordingly, no provisions for federal and state income taxes are required.The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the calendar year 2022.The Association filed form 990 in the U.S. federal jurisdiction. The Association is generally no longer subject to examination by the Internal Revenue Service for years before 2019. Part XII, Line 2d: Other expenses and losses per audited F/S Investment Expenses $17282 Form 990, Part VI, Section B, Line 11b The Executive Director, John P Latham, will review the Form 990 before signing. Form 990, Part VI, Section B, Line 15a The Board hired an independent compensation consultant to review all of the compensation practices Form 990, Part VI, Section B, Line 15b The Board hired an independent compensation consultant to review all of the compensation practices Form 990, Part VI, Section C, Line 19 The organization's governing documents, policies, and financial statements are made available to the public upon request. SCDA has their 990 on the SCDA website https://www.scda.org/about-us/990-tax-forms Form 990, Part V, Line 1c - Reportable Payments The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.