2025-08-11T17:16:54-05:00 2024-12-31 481108284 IFFT & CO PA 11030 GRANADA LN SUITE 100 OVERLAND PARK KS 66211 990 2024-01-01 946088896 PACIFIC COAST SOCIETY OF ORTHODONTISTS PACI 8336217276 15621 W 87TH STREET 267 LENEXA KS 66219 CALLIE CASTRO EXECUTIVE DIRECTOR 8336217276 2025-08-06 1 1 MARK W EATON P00556079 9133451120 2024 2025-03-06 01:10:19Z CALLIE CASTRO 15621 W 87TH STREET 267 LENEXA KS 66219 1906526 0 X WWW.PCSORTHO.ORG X 1962 CA TO PROMOTE RESEARCH, RELATIONSHIPS, AND ENCOURAGE EDUCATION IN THE FIELD OF ORTHODONTICS. 20 20 0 73 14668 0 0 0 1628167 1369184 57154 284528 0 0 1685321 1653712 14425 23175 0 0 0 0 0 0 0 1511814 1474050 1526239 1497225 159082 156487 2360670 2552141 139876 274775 2220794 2277366 X THE PACIFIC COAST SOCIETY OF ORTHODONTISTS IS A PROFESSIONAL ORGANIZATION OF ORTHODONTIC SPECIALISTS WHOSE MISSION IS TO ENGAGE AND INCLUDE OUR DIVERSE MEMBERSHIP AND TO HELP THEM PROVIDE THE HIGHEST LEVEL OF PATIENT CARE. WE PROVIDE QUALITY CONTINUING EDUCATION AND SUPPORT POLITICAL ADVOCACY FOR OUR SPECIALTY. 0 0 PUBLISHING THE PCSO BULLETIN SERVES ALL SOCIETY MEMBERS, LIBRARIES, AND SCHOOLS. THE JOURNAL PROVIDES CURRENT INFORMATION ON TECHNIQUES AND ORTHODONTIC INNOVATIONS. MEETINGS AND EXHIBITS SERVE MEMBERS AND NON-MEMBER ATTENDEES. THEY ENABLE ORTHODONTISTS TO LEARN NEW PRACTICE TECHNIQUES AND EXCHANGE PROFESSIONAL IDEAS. PROVIDES GRANTS TO COMPONENT SOCIETIES TO HOST EDUCATION EVENTS FOR MEMBER DOCTORS. 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 23 0 1 0 1 1 0 0 0 0 0 0 0 X 20 20 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 CA X C2 ASSOCIATION MANAGEMENT LLC 8336217276 15621 W 87TH STREET SUITE 267 LENEXA KS 66219 PAUL KASROVI DELEGATION CHAIR 2.00 X X 0 0 0 TANYA AL-TALIB DIRECTOR 2.00 X 0 0 0 MOSTAFA ALTALIBI DIRECTOR 2.00 X 0 0 0 KATIE BALES DIRECTOR 2.00 X 0 0 0 JOSE CASTILLO DIRECTOR 2.00 X 0 0 0 ALYSSA LEVIN DIRECTOR 2.00 X 0 0 0 BAHAR GHAFOURI DIRECTOR 2.00 X 0 0 0 PARISA MORAVEDJE TORBATY DIRECTOR 2.00 X 0 0 0 SAM OBAMIYI DIRECTOR 2.00 X 0 0 0 NEHI OGBEVOEN DIRECTOR 2.00 X 0 0 0 MIKE RICUPITO DIRECTOR 2.00 X 0 0 0 JOHN SLATTERY DIRECTOR 2.00 X 0 0 0 KEYVAN SOHRABI DIRECTOR 2.00 X 0 0 0 DARON STEVENS DIRECTOR 2.00 X 0 0 0 SAMUEL TAM DIRECTOR 2.00 X 0 0 0 JESSICA WOLLER DIRECTOR 2.00 X 0 0 0 JONATHAN YIH DIRECTOR 2.00 X 0 0 0 TRISTA FELTY PCSO TRUSTEE TO AAO 3.00 X X 0 0 0 CALLIE CASTRO EXECUTIVE DIRECTOR 40.00 X 0 150000 0 JOHN TROTTER PRESIDENT 3.00 X 0 0 0 MARY COOKE IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 MICHAEL FEINBERG PRESIDENT-ELECT 2.00 X 0 0 0 BARBARA SHELLER SECRETARY/TREASURER 2.00 X 0 0 0 0 150000 0 0 0 0 0 C2 ASSOCIATION MANAGEMENT LLC 7909 RANDALL DRIVE LENEXA KS 66215 MANAGEMENT SERVICES 290000 1 DUES 541900 669326 669326 MEETINGS AND EXHIBITIONS 541900 662263 662263 COMMISSIONS AND ROYALTIES 541900 22927 22927 BULLETIN REVENUE 541900 14668 14668 1369184 69302 69302 468040 252814 215226 215226 215226 1653712 1354516 14668 284528 X 13000 10175 290000 16430 2359 158424 40118 50538 183142 186310 2014 FOOD AND BEVERAGE 424963 PRINTING AND POSTAGE - 52805 COMMITTEES 23834 MISCELLANEOUS 15503 27610 1497225 112845 237975 335883 242985 103361 19391 169444 237562 1639137 1814228 2360670 2552141 46000 36082 80291 230108 13585 8585 139876 274775 X 2220794 2277366 2220794 2277366 2360670 2552141 156487 -99915 0 X X 0 1 X 1 0 0 0 0 669326 0 PLEDGES PAYABLE 8585 8585 X 1551438 -99915 -99915 1651353 2359 2359 1653712 1494866 0 1494866 2359 2359 1497225 PART X, LINE 2: PCSO 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 TO BE AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. PCSO 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. PCSO 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, PCSO IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABLE TAX AUTHORITIES FOR THE YEARS BEFORE 2021. IF ANY WERE TO BE INCURRED, PCSO'S POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAX AUTHORITIES AS OPERATING EXPENSES 1 SCIENTIFIC POSTERBOARD SCHOLARSHIP 24 10175 CASH VALUE PART I, LINE 2: A COMMITTEE REVIEWS THE APPLICANTS TO DETERMINE THE AWARD. C2 ASSOCIATION MANAGEMENT LLC 50% CONTROLLED ENTITY OF EXECUTIVE DIRECTOR 290000 MANAGEMENT FEE 0 FORM 990, PART VI, SECTION A, LINE 3 ADMINISTER ALL OF THE MANAGERIAL AFFAIRS OF THE SOCIETY, INCLUDING - FINANCIAL, MEMBERSHIP, PUBLICATIONS, COMMUNICATIONS, AND MEETINGS. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE SOCIETY ARE ORTHODONTISTS WHO ARE MEMBERS OF THE AMERICAN ASSOCIATION OF ORTHODONTISTS THAT PRACTICE AND/OR RESIDE IN A TERRITORIAL JURISDICTION THAT INCLUDES U.S. STATES AND CANADIAN PROVINCES IN THE WESTERN SECTION OF NORTH AMERICA. MEMBERS ARE CLASSIFIED AS FOLLOWS: ACTIVE, AFFILIATED, ACADEMIC, GOVERNMENT SERVICE (MILITARY OR CIVILIAN), RETIRED, AND HONORARY. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS ARE NOMINATED AND ELECTED BY COMPONENT ORGANIZATIONS (TERRITORIAL JURISDICTIONS WHICH ARE PRINCIPALLY U.S. STATE OR CANADIAN PROVINCE ORTHODONTIST SOCIETIES) IN ACCORDANCE WITH THE PROCEDURES OF EACH COMPONENT ORGANIZATION. THE SECRETARY-TREASURER IS NOMINATED BY THE NOMINATING AND AWARDS COMMITTEE AT LEAST 60 DAYS PRIOR TO THE ANNUAL SESSION. THE GENERAL ASSEMBLY ELECTS THE POSITION AT THE ANNUAL SESSION. FORM 990, PART VI, SECTION A, LINE 7B BYLAW CHANGES MUST BE APPROVED BY THE BOARD AND ALSO BY THE GENERAL ASSEMBLY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, AND BOARD OF DIRECTORS PRIOR TO BEING SIGNED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SOCIETY 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 BE MADE AVAILABLE FOR INSPECTION FOR A PERIOD OF THREE YEARS FROM THE DUE DATE IT IS REQUIRED TO BE FILED. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES 158,424. FORM 990, PART XI, LINE 2C: THE PROCESS FOR OVERSEEING THE REVIEW AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. CALIFORNIA ASSOCIATION OF ORTHODONTISTS 15621 W 87TH ST SUITE 267 LENEXA KS 66219 237083166 TO PROMOTE ORTHODONTICS CA 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0